Beresford, Dennis; Neary, Robert D.
October 1986
FE: The Magazine for Financial Executives;Oct1986, Vol. 2 Issue 10, p9
Trade Publication
Describes the accounting recommended by the American Institute of Certified Public Accountants' (AICPA) Accounting Standards Executive Committee (AcSEC) Issues Paper "Accounting for Options." Growing use of options for hedging; Key terms relative to options; How option contracts work; Areas that may be challenged by the Financial Accounting Standards Board (FASB).


Related Articles

  • Hedging strategies and GAAP: a marriage made in heaven? Blanchette, Michael // CMA Management;Oct2006, Vol. 80 Issue 6, p27 

    The article focuses on the new hedge accounting rules which create new ways in which to make sense of hedging activities in financial statements in Canada. The author discusses the new accounting standards on hedging and shows in which circumstances they may be applied. The application of hedge...

  • Corporate Lobby Group Targets Share Options. Ravlic, Tom // Chartered Accountants Journal;Nov2001, Vol. 80 Issue 10, p71 

    Reports on the Financial Executive International's launch of a pre-emptive strike against the International Accounting Standards Board. Financial Executive International's attempt to really support against the moves to expense share options; Financial Accounting Standards Board's decision to...

  • Work-in-progress--technical release due.  // Accountancy;May83, Vol. 94 Issue 1077, p5 

    This article relates the measures taken by the Accounting Standards Committee (ASC) in Great Britain to prevent possible conflict in the implementation of the Companies Act 1981 and the requirement of SSAP 9 as of May 1983. The ASC has undertaken to prepare guidance in the form of a technical...

  • GASB defines post-work benefits for puzzled users. Cheney, Glenn // Accounting Today;9/5/2005, Vol. 19 Issue 16, p5 

    Reports on a guide issued by the Governmental Accounting Standards Board (GASB) which clarifies the scope of the standards, explains actuarial issues and describes the treatment of implicit rate subsidies. Reason of the GASB for issuing the guide; Background on new rules for accrual accounting...

  • THE CAPITAL EXPENDITURE DECISION.  // Accountancy;May90, Vol. 105 Issue 1161, p137 

    This article presents a text of the International Management Accounting Practice guidelines issued by the Financial and Management Accounting Committee of the International Federation of Accountants as of May 1990.

  • Two Groups Urge GASB to Keep Disclosure Requirements, Abandon Hedge Proposals. Hume, Lynn // Bond Buyer;8/1/2006, Vol. 358 Issue 32435, p5 

    The article reports that industry groups The Bond Market Association and the International Swaps and Derivatives Association has urged the Governmental Accounting Standards Board to keep its disclosure requirements and abandon its hedge accounting proposals for state and local governmental...

  • FASB proposes amendment to statement on hedging. Cheney, Glenn // Accounting Today;9/10/2007, Vol. 21 Issue 16, p14 

    The article reports that the Financial Accounting Standards Board (FASB) has proposed an implementation issue for several hedging transactions. Louis Fanzini, project manager at FASB, said that the amendments are clarifications to issues raised by the industry. However, three of the seven...

  • FASB Proposes Changes in Accounting for Derivatives. Cohn, Michael // Accountingtoday.com;8/7/2015, p6 

    The article talks about two proposed accounting standards released by Financial Accounting Standards Board (FASB), U.S which is related to financial derivatives and hedging. It adds that the first proposal is related to derivative contract novation and second is about debt instruments. Other...

  • In Search of a Little Clarity. Wood, Duncan // Treasury & Risk Management;Dec/Jan2005, Vol. 15 Issue 1, p30 

    Examines the impact of FAS 133, the accounting standard from the Financial Accounting Standards Board that forced companies to mark to market derivatives, on the financial services industry in the U.S. Unjustifiable claim by mortgage giant Fannie Mae on its derivative hedges qualified for...


Read the Article


Sorry, but this item is not currently available from your library.

Try another library?
Sign out of this library

Other Topics