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Author : Leonard Lorensen
Publisher :
ISBN 13 :
Total Pages : 128 pages
Book Rating : 4.3/5 (512 download)
Download or read book Illustrations of Disclosures about Fair Value of Financial Instruments written by Leonard Lorensen and published by . This book was released on 1994 with total page 128 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : David M. Morris
Publisher :
ISBN 13 :
Total Pages : 18 pages
Book Rating : 4.:/5 (27 download)
Download or read book SFAS 107 Disclosure about Fair Value of Financial Instruments written by David M. Morris and published by . This book was released on 1992 with total page 18 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Financial Accounting Standards Board
Publisher :
ISBN 13 :
Total Pages : 24 pages
Book Rating : 4.3/5 (555 download)
Download or read book Elimination of Certain Disclosures about Financial Instruments by Small Nonpublic Entities written by Financial Accounting Standards Board and published by . This book was released on 1996 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Weng Cheong Pang
Publisher :
ISBN 13 :
Total Pages : 84 pages
Book Rating : 4.:/5 (314 download)
Download or read book The Impact of SFAS 107, Disclosure about Fair Value of Financial Instruments, on Financial Institutions written by Weng Cheong Pang and published by . This book was released on 1994 with total page 84 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Ernst & Young
Publisher :
ISBN 13 :
Total Pages : 77 pages
Book Rating : 4.:/5 (329 download)
Download or read book Fair Value Disclosures about Financial Instruments written by Ernst & Young and published by . This book was released on 1992 with total page 77 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Dawn Marie Hukai
Publisher :
ISBN 13 :
Total Pages : 174 pages
Book Rating : 4.:/5 (319 download)
Download or read book The Impact of SFAS 107 Fair Value Footnote Disclosures on Bank Valuation and Analysts' Earnings Forecasts written by Dawn Marie Hukai and published by . This book was released on 1998 with total page 174 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : KPMG Peat Marwick
Publisher :
ISBN 13 :
Total Pages : 61 pages
Book Rating : 4.:/5 (34 download)
Download or read book Disclosures about Fair Value of Financial Instruments written by KPMG Peat Marwick and published by . This book was released on 1992 with total page 61 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Seungmin Chee
Publisher :
ISBN 13 :
Total Pages : 54 pages
Book Rating : 4.:/5 (94 download)
Download or read book The Information Content of Commercial Banks' Fair Value Disclosures of Loans Under SFAS 107 written by Seungmin Chee and published by . This book was released on 2011 with total page 54 pages. Available in PDF, EPUB and Kindle. Book excerpt: This dissertation utilizes empirical methods to shed light on the current debate over whether to adopt fair value accounting for loans held for long term. Proponents of fair valuing loans argue that reporting loans at their fair values enhances the overall transparency of financial reporting. In contrast, opponents are against applying fair value accounting to loans because fair values cannot be measured reliably in the case of loans held for long term. Therefore, the key question here is whether loan fair values are sufficiently reliable to provide more relevant and transparent information compared to traditional measurements of loans. To explore this, I compare fair value disclosures of loans under Statement of Financial Accounting Standards No. 107 (SFAS 107), Disclosures about Fair Value of Financial Instruments, with traditional measurements of loans reported on balance sheets. More specifically, this study asks two research questions; (i) whether loan fair values provide more relevant information about future loan losses compared to traditional measurements of loans and (ii) whether banks intentionally manage their fair value estimates of loans when they are financially distressed. SFAS 107 mandates the disclosure of fair values for financial instruments with the objective of providing investors with more relevant information about firms' future cash flows. However, the results show that fair value measurements of loans explained variation in future loan losses, which capture cash flows from loans, less than traditional cost-based measurements of loans. In addition, I find evidence suggesting that financially distressed banks overstated the fair values of their loan portfolios and that fair values of loans in the aggregate lagged considerably behind the market values of loans during the recent credit crisis. Overall, my results suggest that fair value disclosures in bank loan portfolios contain relatively less information about future cash flows because they are measured unreliably and they suffer from a similar lack of timeliness as reported carrying values.
Author : Jörg Decker
Publisher : GRIN Verlag
ISBN 13 : 3638206440
Total Pages : 33 pages
Book Rating : 4.6/5 (382 download)
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 : International Accounting Standards Board
Publisher :
ISBN 13 :
Total Pages : 104 pages
Book Rating : 4.E/5 ( download)
Download or read book Fair Value Measurements written by International Accounting Standards Board and published by . This book was released on 2006 with total page 104 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Clark M. Anstis
Publisher :
ISBN 13 :
Total Pages : 78 pages
Book Rating : 4.3/5 (512 download)
Download or read book Illustrations of Financial Instrument Disclosures written by Clark M. Anstis and published by . This book was released on 1994 with total page 78 pages. Available in PDF, EPUB and Kindle. Book excerpt: Illustrates FASB statements no. 119, 105, 107; statements 105 and 107 were amended by statement 119--Cf. Foreword.
Author :
Publisher :
ISBN 13 :
Total Pages : 117 pages
Book Rating : 4.:/5 (3 download)
Download or read book Financial Instruments written by and published by . This book was released on 1992 with total page 117 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Financial Accounting Standards Board
Publisher :
ISBN 13 :
Total Pages : 68 pages
Book Rating : 4.3/5 ( download)
Download or read book The Fair Value Option for Financial Assets and Financial Liabilities written by Financial Accounting Standards Board and published by . This book was released on 2006 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Financial Accounting Standards Board
Publisher :
ISBN 13 :
Total Pages : 60 pages
Book Rating : 4.3/5 ( download)
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 Foundation. Financial Accounting Standards Board
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (278 download)
Download or read book Disclosure about Derivative Financial Instruments and Fair Value of Financial Instruments written by Financial Accounting Foundation. Financial Accounting Standards Board and published by . This book was released on 1994 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : International Accounting Standards Board
Publisher :
ISBN 13 :
Total Pages : 40 pages
Book Rating : 4.E/5 ( download)
Download or read book Fair Value Measurement: Basis for conclusions written by International Accounting Standards Board and published by . This book was released on 2009 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Financial Accounting Standards Board
Publisher :
ISBN 13 :
Total Pages : 8 pages
Book Rating : 4.:/5 (357 download)
Download or read book Elimination of Certain Disclosures about Financial Instruments by Small Nonpublic Entities written by Financial Accounting Standards Board and published by . This book was released on 1996 with total page 8 pages. Available in PDF, EPUB and Kindle. Book excerpt:
