What question did this study set out to answer?

The response aims to address issues in the FASB exposure draft on financial instrument disclosures.

Response to the FASB Exposure Draft "Disclosure about Derivative Financial Instruments and Fair Value of Financial Instruments"

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Response addresses derivative financial instruments and fair value disclosures in accounting standards, indicating support for improvements.

The response aims to address issues in the FASB exposure draft on financial instrument disclosures.
The American Accounting Association's Committee reviewed the exposure draft and provided feedback.
Support for overall objectives of the draft was expressed, highlighting improved disclosures for financial instruments.
Proposed disclosures could improve transparency for many financial instruments currently outside Statement 105.
Identifying assets and liabilities improves clarity and addresses limitations of Statement 107.

Barth et al. (1995) studied this question.

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Response addresses derivative financial instruments and fair value disclosures in accounting standards, indicating support for improvements.