ISDA / GARP. Overview and Implications of FAS 133. (718)-694-6270 email@example.com www.kawaller.com. Presented by Ira G. Kawaller Kawaller & Company, LLC.
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Overview and Implications of FAS 133
Ira G. Kawaller
Kawaller & Company, LLC
The accompanying presentation has been compiled by Ira G. Kawaller for general information purposes. Examples are hypothetical, used for explanatory purposes only. Although every attempt has been made to ensure the accuracy of the information, Mr. Kawaller assumes no responsibility for any errors or omissions.
Before founding Kawaller and Company, Ira Kawaller held positions with the Chicago Mercantile Exchange, J. Aron & Company, AT&T, and the Board of Governors of the Federal Reserve System
Mr. Kawaller is currently a member of the Financial Accounting Standards Board’s Derivatives Implementation Group (DIG). In prior years he was a trustee of both the Futures Industry Institute and the Securities Industry Institute and a member of the board of directors of the International Association of Financial Engineers.
Mr. Kawaller received a Ph.D. in economics from Purdue University and has held adjunct professorships at Columbia University and Polytechnic University.
*Effective for all fiscal years beginning after June 15, 2000
Gain (Loss) on the Hedged Item
Levels are uncorrelated; changes are perfectly correlated
*Relevant only for fair value hedges
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