Statement of Financial Accounting Standards No. 119, Disclosure about Derivative Financial Instruments and Fair Value of Financial Instruments

Download Statement of Financial Accounting Standards No. 119, Disclosure about Derivative Financial Instruments and Fair Value of Financial Instruments PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 827 pages
Book Rating : 4.:/5 (94 download)

DOWNLOAD NOW!


Book Synopsis Statement of Financial Accounting Standards No. 119, Disclosure about Derivative Financial Instruments and Fair Value of Financial Instruments by : Financial Accounting Standards Board

Download or read book Statement of Financial Accounting Standards No. 119, Disclosure about Derivative Financial Instruments and Fair Value of Financial Instruments written by Financial Accounting Standards Board and published by . This book was released on 1994 with total page 827 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Accounting for Derivatives (US-GAAP)

Download Accounting for Derivatives (US-GAAP) PDF Online Free

Author :
Publisher : GRIN Verlag
ISBN 13 : 3638206440
Total Pages : 33 pages
Book Rating : 4.6/5 (382 download)

DOWNLOAD NOW!


Book Synopsis Accounting for Derivatives (US-GAAP) by : Jörg Decker

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.

Illustrations of Financial Instrument Disclosures

Download Illustrations of Financial Instrument Disclosures PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 78 pages
Book Rating : 4.3/5 (512 download)

DOWNLOAD NOW!


Book Synopsis Illustrations of Financial Instrument Disclosures by : Clark M. Anstis

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.

Review of 1994 Disclosures about Derivative Financial Instruments and Fair Value of Financial Instruments

Download Review of 1994 Disclosures about Derivative Financial Instruments and Fair Value of Financial Instruments PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 118 pages
Book Rating : 4.3/5 (512 download)

DOWNLOAD NOW!


Book Synopsis Review of 1994 Disclosures about Derivative Financial Instruments and Fair Value of Financial Instruments by : Jeffrey P. Mahoney

Download or read book Review of 1994 Disclosures about Derivative Financial Instruments and Fair Value of Financial Instruments written by Jeffrey P. Mahoney and published by . This book was released on 1995 with total page 118 pages. Available in PDF, EPUB and Kindle. Book excerpt: "In October 1994, the Financial Accounting Standards Board issued FASB Statement No. 119, Disclosure about Derivative Financial Instruments and Fair Value of Financial Instruments. This Special Report summarizes the FASB staff's review of the disclosures about derivative financial instruments and fair value of financial instruments contained in a selection of 1994 annual reports"--Foreword.

Elimination of Certain Disclosures about Financial Instruments by Small Nonpublic Entities

Download Elimination of Certain Disclosures about Financial Instruments by Small Nonpublic Entities PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 24 pages
Book Rating : 4.3/5 (555 download)

DOWNLOAD NOW!


Book Synopsis Elimination of Certain Disclosures about Financial Instruments by Small Nonpublic Entities by : Financial Accounting Standards Board

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:

Disclosure about Derivative Financial Instruments

Download Disclosure about Derivative Financial Instruments PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 44 pages
Book Rating : 4.:/5 (329 download)

DOWNLOAD NOW!


Book Synopsis Disclosure about Derivative Financial Instruments by : Ernst & Young

Download or read book Disclosure about Derivative Financial Instruments written by Ernst & Young and published by . This book was released on 1994 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Disclosures about Derivative Instruments and Hedging Activities

Download Disclosures about Derivative Instruments and Hedging Activities PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 60 pages
Book Rating : 4.3/5 ( download)

DOWNLOAD NOW!


Book Synopsis Disclosures about Derivative Instruments and Hedging Activities by : Financial Accounting Standards Board

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:

Derivative Financial Instruments Relating to Banks and Financial Institutions

Download Derivative Financial Instruments Relating to Banks and Financial Institutions PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 364 pages
Book Rating : 4.0/5 ( download)

DOWNLOAD NOW!


Book Synopsis Derivative Financial Instruments Relating to Banks and Financial Institutions by : United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs

Download or read book Derivative Financial Instruments Relating to Banks and Financial Institutions written by United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs and published by . This book was released on 1995 with total page 364 pages. Available in PDF, EPUB and Kindle. Book excerpt: Distributed to some depository libraries in microfiche.

Disclosure about Derivative Financial Instruments and Fair Value of Financial Instruments

Download Disclosure about Derivative Financial Instruments and Fair Value of Financial Instruments PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (278 download)

DOWNLOAD NOW!


Book Synopsis Disclosure about Derivative Financial Instruments and Fair Value of Financial Instruments by : Financial Accounting Foundation. Financial Accounting Standards Board

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:

Derivatives Disclosure and Accounting

Download Derivatives Disclosure and Accounting PDF Online Free

Author :
Publisher : DIANE Publishing
ISBN 13 : 9780788182693
Total Pages : 450 pages
Book Rating : 4.1/5 (826 download)

DOWNLOAD NOW!


Book Synopsis Derivatives Disclosure and Accounting by : United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs. Subcommittee on Securities

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.

Code of Federal Regulations

Download Code of Federal Regulations PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 758 pages
Book Rating : 4.3/5 (91 download)

DOWNLOAD NOW!


Book Synopsis Code of Federal Regulations by :

Download or read book Code of Federal Regulations written by and published by . This book was released on 2002 with total page 758 pages. Available in PDF, EPUB and Kindle. Book excerpt: Special edition of the Federal Register, containing a codification of documents of general applicability and future effect ... with ancillaries.

SEC Docket

Download SEC Docket PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 1664 pages
Book Rating : 4.A/5 ( download)

DOWNLOAD NOW!


Book Synopsis SEC Docket by : United States. Securities and Exchange Commission

Download or read book SEC Docket written by United States. Securities and Exchange Commission and published by . This book was released on 1995 with total page 1664 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Code of Federal Regulations of the United States of America

Download The Code of Federal Regulations of the United States of America PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 1160 pages
Book Rating : 4.F/5 ( download)

DOWNLOAD NOW!


Book Synopsis The Code of Federal Regulations of the United States of America by :

Download or read book The Code of Federal Regulations of the United States of America written by and published by . This book was released on 2006 with total page 1160 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Code of Federal Regulations is the codification of the general and permanent rules published in the Federal Register by the executive departments and agencies of the Federal Government.

Code of Federal Regulations, Title 17, Commodity and Securities Exchanges, Pt. 200-239, Revised as of April 1, 2009

Download Code of Federal Regulations, Title 17, Commodity and Securities Exchanges, Pt. 200-239, Revised as of April 1, 2009 PDF Online Free

Author :
Publisher : Government Printing Office
ISBN 13 : 9780160828706
Total Pages : 848 pages
Book Rating : 4.8/5 (287 download)

DOWNLOAD NOW!


Book Synopsis Code of Federal Regulations, Title 17, Commodity and Securities Exchanges, Pt. 200-239, Revised as of April 1, 2009 by :

Download or read book Code of Federal Regulations, Title 17, Commodity and Securities Exchanges, Pt. 200-239, Revised as of April 1, 2009 written by and published by Government Printing Office. This book was released on 2009-07-30 with total page 848 pages. Available in PDF, EPUB and Kindle. Book excerpt:

FINANCIAL DERIVATIVES

Download FINANCIAL DERIVATIVES PDF Online Free

Author :
Publisher : PHI Learning Pvt. Ltd.
ISBN 13 : 812035348X
Total Pages : 893 pages
Book Rating : 4.1/5 (23 download)

DOWNLOAD NOW!


Book Synopsis FINANCIAL DERIVATIVES by : S.L. GUPTA

Download or read book FINANCIAL DERIVATIVES written by S.L. GUPTA and published by PHI Learning Pvt. Ltd.. This book was released on 2017-07-01 with total page 893 pages. Available in PDF, EPUB and Kindle. Book excerpt: This highly acclaimed text, designed for postgraduate students of management, commerce, and financial studies, has been enlarged and updated in its second edition by introducing new chapters and topics with its focus on conceptual understanding based on practical examples. Each derivative product is illustrated with the help of diagrams, charts, tables and solved problems. Sufficient exercises and review questions help students to practice and test their knowledge. Since this comprehensive text includes latest developments in the field, the students pursuing CA, ICWA and CFA will also find this book of immense value, besides management and commerce students. THE NEW EDITION INCLUDES • Four new chapters on ‘Forward Rate Agreements’, ‘Pricing and Hedging of Swaps’, ‘Real Options’, and ‘Commodity Derivatives Market’ • Substantially revised chapters—‘Risk Management in Derivatives’, ‘Foreign Currency Forwards’, and ‘Credit Derivatives’ • Trading mechanism of Short-term interest rate futures and Long-term interest rate futures • Trading of foreign currency futures in India with RBI Guidelines • Currency Option Contracts in India • More solved examples and practice problems • Separate sections on ‘Swaps’ and ‘Other Financial Instruments’ • Extended Glossary

Research, Standard Setting, and Global Financial Reporting

Download Research, Standard Setting, and Global Financial Reporting PDF Online Free

Author :
Publisher : Now Publishers Inc
ISBN 13 : 1601980086
Total Pages : 109 pages
Book Rating : 4.6/5 (19 download)

DOWNLOAD NOW!


Book Synopsis Research, Standard Setting, and Global Financial Reporting by : Mary E. Barth

Download or read book Research, Standard Setting, and Global Financial Reporting written by Mary E. Barth and published by Now Publishers Inc. This book was released on 2007 with total page 109 pages. Available in PDF, EPUB and Kindle. Book excerpt: Research, Standard Setting, and Global Financial Reporting aids researchers in conducting research relevant to global financial reporting issues, particularly those of interest to financial reporting standard setters. Research, Standard Setting, and Global Financial Reporting describes the relation between research and standard-setting issues; explains how a variety of research designs can be used to address questions motivated by standard-setting issues, including valuation research and event studies; offers examples of research addressing a specific global standard-setting issue - use of fair value in measuring accounting amounts; offers further opportunities for future research on specific standard-setting topics by providing motivating questions relating to the major topics on the agendas of the FASB and IASB; explains how the IASB aims to achieve its mission of developing a single set of high quality accounting standards that are accepted worldwide; summarizes extant evidence on the relative quality of accounting amounts across global standard-setting regimes and whether global financial reporting is achievable or even desirable. Research, Standard Setting, and Global Financial Reporting examines opportunities for future research on issues related to globalization of financial reporting by identifying motivating questions that are potentially avenues for future research.

Advances in Quantitative Analysis of Finance and Accounting (New Series,2011) Vol.9

Download Advances in Quantitative Analysis of Finance and Accounting (New Series,2011) Vol.9 PDF Online Free

Author :
Publisher : Center for PBBEFR & Airiti Press
ISBN 13 : 9866286436
Total Pages : 339 pages
Book Rating : 4.8/5 (662 download)

DOWNLOAD NOW!


Book Synopsis Advances in Quantitative Analysis of Finance and Accounting (New Series,2011) Vol.9 by : Cheng F. Lee

Download or read book Advances in Quantitative Analysis of Finance and Accounting (New Series,2011) Vol.9 written by Cheng F. Lee and published by Center for PBBEFR & Airiti Press. This book was released on 2011-10-01 with total page 339 pages. Available in PDF, EPUB and Kindle. Book excerpt: Advances in Quantitative Analysis of Finance and Accounting (New Series) is an annual publication designed to disseminate developments in the quantitative analysis of finance and accounting. The publication is a forum for statistical and quantitative analyses of issues in finance and accounting as well as applications of quantitative methods to problems in financial management, financial accounting, and business management. The objective is to promote interaction between academic research in finance and accounting and applied research in the financial community and the accounting profession.