Disclosures About Derivative Instruments And Hedging Activities
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Disclosures About Derivative Instruments And Hedging Activities
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Author : Financial Accounting Standards Board
language : en
Publisher:
Release Date : 2008
Disclosures About Derivative Instruments And Hedging Activities written by Financial Accounting Standards Board and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with Credit derivatives categories.
Statement Of Financial Accounting Standards No 161
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Author : Financial Accounting Standards Board
language : en
Publisher:
Release Date : 2008
Statement Of Financial Accounting Standards No 161 written by Financial Accounting Standards Board and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with Derivative securities categories.
2008 Cch Accounting For Derivatives And Hedging
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Author : James F. Green
language : en
Publisher: CCH
Release Date : 2007
2008 Cch Accounting For Derivatives And Hedging written by James F. Green and has been published by CCH this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007 with Business & Economics categories.
CCH Accounting for Derivatives and Hedging offers professionals comprehensive guidance for applying the intricate and expansive requirements of FASB Statement No. 133, Accounting for Derivative Instruments and Hedging Activities, and its amendments. Since its issuance, the FASB has amended and interpreted Statement 133 numerous times, making the accounting guidance for derivatives and hedging activities one of the most complex and frequently misunderstood accounting principles used in business today. CCH Accounting for Derivatives and Hedging helps users identify the nuances of accounting for these types of activities and provides practical guidance on how to apply these principles to typical situations currently encountered in practice in numerous types of transactions, including: fair value hedges; interest-rate swaps; cash flow hedges; embedded derivative instruments; net investment hedges; and disclosures. This expansive guide provides professionals with a practical resource by selectively combining information from the official text of the FASB, along with information drawn from the rules and releases of the SEC, consensuses of the EITF, and lessons learned from leading practitioners in the field.
Derivatives Disclosure And Accounting
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Author : United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs. Subcommittee on Securities
language : en
Publisher: DIANE Publishing
Release Date : 1999-08
Derivatives Disclosure And Accounting written by United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs. Subcommittee on Securities and has been published by DIANE Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 1999-08 with categories.
Hearing on financial derivatives and the new SEC's regulations and the FASB's proposal concerning derivatives. Witnesses: Thomas Logan and Patrick Montgomery, Treasury Mgmt. Assoc.; Kenneth Lehn, Prof., U. of Pittsburgh, former Deputy Chief Economist, SEC; William Miller, Assoc. for Invest. Mgmt. and Research; Joseph Bauman, International Swaps and Derivatives Assoc., Inc.; Stephen Wallman, Commissioner, SEC, and Michael Sutton and Eric Sirri; Kenneth Wolfe, Hershey Foods Corp.; Alex Pollock, Fed. Home Loan Bank of Chicago; William Roberts, Amer. Bankers Assoc.; and Edmund Jenkins, chmn., Financial Accounting Standards Board.
Derivatives Disclosure And Accounting
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Author : United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs. Subcommittee on Securities
language : en
Publisher:
Release Date : 1998
Derivatives Disclosure And Accounting written by United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs. Subcommittee on Securities and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1998 with Business & Economics categories.
Illustrative Disclosures On Derivative Loan Commitments
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Author : American Institute of Certified Public Accountants. Derivative Loan Commitments Task Force
language : en
Publisher:
Release Date : 2005
Illustrative Disclosures On Derivative Loan Commitments written by American Institute of Certified Public Accountants. Derivative Loan Commitments Task Force and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005 with Derivative securities categories.
Accounting For Derivatives Us Gaap
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Author : Jörg Decker
language : en
Publisher: GRIN Verlag
Release Date : 2003-07-23
Accounting For Derivatives Us Gaap written by Jörg Decker and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003-07-23 with Business & Economics categories.
Seminar paper from the year 2003 in the subject Business economics - Accounting and Taxes, grade: 1,7 (A-), Technical University of Braunschweig (Economics - Controlling), course: Intenational Accounting, language: English, abstract: Some years before the financial scandal of Enron, which was mainly caused by the misuse of derivatives, the Financial Accounting Standard Board (FASB) began deliberating on issues related to derivatives and hedging transactions.1 The cause of thinking about changes in accounting for derivatives was a problematic situation in 1986 (comparable to current situation in Germany). For example, the applicatory use was very complicated and transactions with derivatives were not transparent enough. There were only clear standards for a few product groups and transactions with derivatives were not reported on the balance sheet.2 In consequence, first in 1986, a work program called Project on Financial Instruments was founded.3 In 1992 the members of the FASB received the responsibility in working on derivatives and continued improving the existing statement for about six years in more than 100 meetings. In June 1998 (06/16/1998) the Statement for Financial Accounting Standard (SFAS) No. 133 “Accounting for Derivative Instruments and Hedging Instruments” passed as an outcome of these efforts and is valid for every entity.4 Some public voices say, it is one of the most complex and controversial standards ever issued by the FASB.5 Statement No. 133 replaced FASB Statement No. 80 (Accounting for Future Contracts), No. 105 (Disclosure of Information about Financial Instruments with Off-Balance-Sheet Risk and Financial Instruments with Concentrations of Credit Risk) and No. 119 (Disclosures about Derivative Financial Instruments and Fair Value of Financial Instruments). 6 Also FASB Statement No. 52 (Foreign Currency Translation) and No. 107 (Disclosures about Fair Value of Financial Instruments) were amended, by including the “disclosure provisions about concentration of credit risk” form Statement No. 105 in Statement No.107. Despite the fact that the new Statement was issued in June 1998 it only was effective on financial statements for fiscal years beginning after June 15, 2000. [...] 1 Cp. Ernst & Young LLP (2002), p. 1. 2 Cp. Henne, T.(2000), p. 51. 3 Cp. Zander, D. (2000), p. 985. 4 Cp. Maulshagen ,A./Maulshagen, O. (1998), p. 2151. 5 Cp. International Treasurer (1999). 6 Cp. Ernst & Young LLP (2002), p. 1.
Introduction To Derivative Financial Instruments Chapter 4 Hedging
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Author : Dimitris Chorafas
language : en
Publisher: McGraw Hill Professional
Release Date : 2008-03-13
Introduction To Derivative Financial Instruments Chapter 4 Hedging written by Dimitris Chorafas and has been published by McGraw Hill Professional this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008-03-13 with Business & Economics categories.
This chapter comes from Derivative Financial Instruments, written by a renowned corporate financial advisor. This timely guide offers a comprehensive treatment of derivative financial instruments, fully covering bonds, interest swaps, options, futures, Forex, and more. The author explains the strategic use of derivatives, their place in portfolio management, hedging, and the importance of managing risk.
Statement Of Financial Accounting Standards
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Author :
language : en
Publisher:
Release Date : 1973
Statement Of Financial Accounting Standards written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1973 with Accounting categories.
Financial Instruments
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Author : International Accounting Standards Board
language : en
Publisher:
Release Date : 2003
Financial Instruments written by International Accounting Standards Board and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003 with Accounting categories.
Compound financial instruments - Interest, dividends, losses and gains - Format, location and classes of financial instruments - Risk management policies and hedging activities - Interest rate risk - Financial assets and financial liabilities - Derivative financial instruments - Liabilities and equity.