Fasb Derivative Accounting Standards

Author : United States. Congress. House. Committee on Energy and Commerce. Subcommittee on Commerce, Trade, and Consumer Protection
Publisher :
ISBN 13 :
Total Pages : 66 pages
Book Rating : 4.39/5 ( download)

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Download or read book FASB derivative accounting standards written by United States. Congress. House. Committee on Energy and Commerce. Subcommittee on Commerce, Trade, and Consumer Protection and published by . This book was released on 2003 with total page 66 pages. Available in PDF, EPUB and Kindle. Book excerpt:

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 : 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 : 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 : Financial Accounting Standards Board
Publisher :
ISBN 13 :
Total Pages : 22 pages
Book Rating : 4.71/5 ( download)

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Download or read book Statement of Financial Accounting Standards written by Financial Accounting Standards Board and published by . This book was released on 1973 with total page 22 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 : 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 : 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 : Financial Accounting Standards Board
Publisher :
ISBN 13 :
Total Pages : 126 pages
Book Rating : 4.20/5 ( download)

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Download or read book Exposure Draft : Proposed Statement of Financial Accounting Standards written by Financial Accounting Standards Board and published by . This book was released on 1996 with total page 126 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Author : United States. Congress. House. Committee on Banking and Financial Services. Subcommittee on Capital Markets, Securities, and Government Sponsored Enterprises
Publisher :
ISBN 13 :
Total Pages : 336 pages
Book Rating : 4.88/5 ( download)

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Download or read book Financial Accounting Standards Board's Rule written by United States. Congress. House. Committee on Banking and Financial Services. Subcommittee on Capital Markets, Securities, and Government Sponsored Enterprises and published by . This book was released on 1997 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt: