TY - JOUR T1 - A Software Developer's View Into FAS 133 JF - Special Issues SP - 31 LP - 33 VL - 2001 IS - 1 AU - Keith F. Bergman Y1 - 2001/09/21 UR - https://pm-research.com/content/2001/1/31.abstract N2 - As the FASB and the Derivatives Implementation Group have revised the implementation requirements for FAS 133, they have forced many vendors to spend enormous amounts of research and development on a moving target. Corporations that have rushed to build spreadsheet solutions are feeling the same “keeping up” burden. But it is only a matter of time before some unlucky company has a P&L or audit mishap due to spreadsheet FAS 133 workaround practices. This is why, as things stand now, vendors see solutions in terms of “the basics,” “the extras,” and “low-cost delivery.” ER -