http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
financial instruments : recognition and measurement
1. Introduction -- 2. Objective -- 3. Scope -- 4. Definitions -- 5. Embedded derivatives -- 6. Measurement -- 7. Hedging -- 8. Effective date and transition -- 9. Withdrawal of other pronouncements -- 10. Appendix A