Disclosures About Derivative Instruments And Hedging Activities

Author : Financial Accounting Standards Board
Publisher :
ISBN 13 :
Total Pages : 60 pages
Book Rating : 4.79/5 ( download)

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Download or read book Disclosures about Derivative Instruments and Hedging Activities written by Financial Accounting Standards Board and published by . This book was released on 2008 with total page 60 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Author : Financial Accounting Standards Board
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.77/5 ( download)

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Download or read book Statement of Financial Accounting Standards No. 161 written by Financial Accounting Standards Board and published by . This book was released on 2008 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Author : United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs. Subcommittee on Securities
Publisher : DIANE Publishing
ISBN 13 : 9780788182693
Total Pages : 450 pages
Book Rating : 4.92/5 ( download)

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Download or read book Derivatives Disclosure and Accounting written by United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs. Subcommittee on Securities and published by DIANE Publishing. This book was released on 1999-08 with total page 450 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Author : James F. Green
Publisher : CCH
ISBN 13 : 9780808091004
Total Pages : 1304 pages
Book Rating : 4.0X/5 ( download)

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Download or read book 2008 CCH Accounting for Derivatives and Hedging written by James F. Green and published by CCH. This book was released on 2007 with total page 1304 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Author : United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs. Subcommittee on Securities
Publisher :
ISBN 13 :
Total Pages : 454 pages
Book Rating : 4.04/5 ( download)

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Download or read book Derivatives Disclosure and Accounting written by United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs. Subcommittee on Securities and published by . This book was released on 1998 with total page 454 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Author : Financial Accounting Standards Board
Publisher :
ISBN 13 :
Total Pages : 20 pages
Book Rating : 4.78/5 ( download)

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Download or read book Accounting for Derivative Instruments and Hedging Activities written by Financial Accounting Standards Board and published by . This book was released on 1999 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Author : American Institute of Certified Public Accountants. Derivative Loan Commitments Task Force
Publisher :
ISBN 13 :
Total Pages : 56 pages
Book Rating : 4.36/5 ( download)

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Download or read book Illustrative Disclosures on Derivative Loan Commitments written by American Institute of Certified Public Accountants. Derivative Loan Commitments Task Force and published by . This book was released on 2005 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Author : Jörg Decker
Publisher : GRIN Verlag
ISBN 13 : 3638206440
Total Pages : 33 pages
Book Rating : 4.40/5 ( download)

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Download or read book Accounting for Derivatives (US-GAAP) written by Jörg Decker and published by GRIN Verlag. This book was released on 2003-07-23 with total page 33 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Author : Dimitris Chorafas
Publisher : McGraw Hill Professional
ISBN 13 : 0071731202
Total Pages : 24 pages
Book Rating : 4.01/5 ( download)

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Download or read book Introduction to Derivative Financial Instruments, Chapter 4 - Hedging written by Dimitris Chorafas and published by McGraw Hill Professional. This book was released on 2008-03-13 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Author : Stephen G. Ryan
Publisher : John Wiley & Sons
ISBN 13 : 0470139579
Total Pages : 616 pages
Book Rating : 4.78/5 ( download)

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Download or read book Financial Instruments and Institutions written by Stephen G. Ryan and published by John Wiley & Sons. This book was released on 2007-04-10 with total page 616 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is an authoritative guide to the accounting and disclosure rules for financial institutions and instruments. It provides guidance from a “fair value” perspective and demonstrates the simplest and most natural measurement basis for reporting financial instruments, as is relevant for thrifts, mortgage banks, commercial banks, and property-casualty and life insurers.