Major Issues Related To Hedge Accounting
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Major Issues Related To Hedge Accounting
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Author : Jane B. Adams
language : en
Publisher:
Release Date : 1995
Major Issues Related To Hedge Accounting written by Jane B. Adams and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1995 with Accounting categories.
Major Issues Relating To Hedge Accounting
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Author : Jane B. Adams
language : en
Publisher:
Release Date : 1995
Major Issues Relating To Hedge Accounting written by Jane B. Adams and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1995 with Accounting 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.
Managing A Hedge Fund
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Author : Keith H. Black
language : en
Publisher: McGraw Hill Professional
Release Date : 2004-06-25
Managing A Hedge Fund written by Keith H. Black 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 2004-06-25 with Business & Economics categories.
Hedge funds now account for 25 percent of all NYSE trading volume and are one of the fastest growing sectors in today’s financial industry. Managing a Hedge Fund examines every significant issue facing a hedge fund manager, from management of numerous types of risk to due diligence requirements, use of arbitrage and other exotic activities, and more. Broad-based where most hedge fund books are narrowly focused, it provides current and potential managers with a concise but comprehensive treatment on managing—and maximizing—a hedge fund in today’s fiercely competitive investing arena.
Ias 39 Accounting For Financial Instruments
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Author : Kathinka Kurz
language : en
Publisher: diplom.de
Release Date : 2004-10-12
Ias 39 Accounting For Financial Instruments written by Kathinka Kurz and has been published by diplom.de this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004-10-12 with Business & Economics categories.
Inhaltsangabe:Abstract: Financial markets have developed extremely in volume and complexity in the last 20 years. International investments are booming, due to the general relaxation of capital controls and the increasing demand of international diversification by investors. Driven by these developments the use and variety of financial instruments has grown enormously. Risk management strategies that are crucial to business success can no longer be executed without the use of derivative instruments. Accounting standards have not kept pace with the dynamic development of financial markets and instruments. Concerns about proper accounting regulations for financial instruments, especially derivatives, have been sharpened by the publicity surrounding large derivative-instrument losses at several companies. Incidences like the breakdown of the Barings Bank and huge losses by the German Metallgesellschaft have captured the public s attention. One of the standard setters greatest challenges is to develop principles applicable to the full range of financial instruments and implement structures that will adapt to new products that will continue to develop. Considering these aspects, the focus of this paper is to illustrate how financial instruments are accounted for under the regulations of the International Accounting Standard (IAS) 39. It refers to the latest version, Revised IAS 39 , which was issued in December 2003 and has to be applied for the annual reporting period beginning on or after January 1. 2005. First, the general regulations of this standard are demonstrated followed by special hedge accounting regulations. An overall conclusion that points out critical issues of IAS 39 is provided at the end of the paper. IAS 39 is highly complex and one of the most criticized International Financial Reporting Standards (IFRS). In many cases, the adoption of IAS 39 will lead to significant changes compared to former accounting regulations applied. Therefore the paper is designed to provide a broad understanding of the standard and to facilitate its implementation. Inhaltsverzeichnis:Table of Contents: Executive Summary1 1.Scope2 2.Financial Instruments - General Definitions and Regulations4 2.1Overview4 2.2Financial Assets4 2.3Financial Liabilities5 2.4Five Categories of Financial Instruments5 2.4.1Financial Assets and Liabilities at Fair Value through Profit or Loss6 2.4.2Held-to-Maturity Investment Assets7 2.4.3Loans and [...]
Financial Instruments
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Author : International Accounting Standards Committee
language : en
Publisher:
Release Date : 2000
Financial Instruments written by International Accounting Standards Committee and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2000 with Accounting categories.
International Convergence Of Capital Measurement And Capital Standards
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Author :
language : en
Publisher: Lulu.com
Release Date : 2004
International Convergence Of Capital Measurement And Capital Standards written by and has been published by Lulu.com this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004 with Bank capital categories.
Derivatives And Hedge Accounting
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Author : Eng Juan Ng
language : en
Publisher:
Release Date : 2016
Derivatives And Hedge Accounting written by Eng Juan Ng and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016 with Derivative securities categories.
Financial Instruments
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Author : Katie Park
language : en
Publisher: A plus lab
Release Date :
Financial Instruments written by Katie Park and has been published by A plus lab this book supported file pdf, txt, epub, kindle and other format this book has been release on with Business & Economics categories.
Getting a CPA is always hard no matter what people say, if you follow this book, you will ace your tests and get the results you want in a heartbeat. If you are the person who can’t good resources no matter what you do in preparation for your exams, this book is just right for you. It is full of financial instruments including hedging accounting based on IFRS and IAS quizzes to test your financial accounting knowledge with solutions for your problems. 48 quizzes for a successful CPA career, don’t miss out!!!
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.