- FASB to amend statement on securitization of mortgage loans. // Practical Accountant;May98, Vol. 31 Issue 5, p54
Provides information on various issues discussed by the Financial Accounting Standards Board regarding benefit interest which are not in the form of securities and which are retained from the securitization of mortgage loans held for sale. Statements made by the Board.
- Many misconstrue `held to maturity' rule. Fox, Justin // American Banker;12/2/1995, Vol. 160 Issue 231, p2
Focuses on the limitations of the Financial Accounting Standards Board's statement 115, a 1993 accounting rule that requires securities holdings to be classified as trading, available for sale or held to maturity. Non-valuing of securities held to maturity at their fair market price;...
- Accounting for investments in debt and equity securities. Ponemon, Lawrence A.; Raghunandan, K. // CPA Journal;Aug93, Vol. 63 Issue 8, p34
Discusses the issues on accounting for investments in debt and equity securities. Criticisms on financial institutions' method of measurement of investments in debt and equity securities; Financial Accounting Standards Board's (FASB) statements on the investments; Trading securities and...
- SEC Clarifies Authority Over Accounting Rules. Whitehouse, Tammy // Compliance Week;Oct2009, Vol. 6 Issue 69, p33
The article reports on the clarifications made by the Securities and Exchange Commission (SEC) on accounting rules relative to new Accounting Standards Codification published by Financial Accounting Standards Board (FASB) in the U.S. SEC states new FASB Codification does not supersede SEC rules...
- PREFERREDS GOING DOWN AS DEBT. Tunick, Britt Erica // Investment Dealers' Digest;2/10/2003, Vol. 69 Issue 6, p8
Reports on the resolution of the U.S. Financial Accounting Standards Board to consider preferred stocks as debt on the balance sheet. Effect of the decision on financial institutions; Amount issued by companies in preferred stocks since 1990; Features of preferred stocks.
- FASB encourages convertible debt. // Accountancy;Jun85, Vol. 96 Issue 1102, p20
Discusses the two standards issued by the United States Financial Accounting Standards Board which could make convertible debt more appealing to companies. Reduction of penalty on a company's profits; Determination of whether a convertible security is a common stock equivalent.
- CDOs Will Bear the Brunt of FAS 94, If It Goes Through. Gregory, Michael; Kushman, Todd // Bank Loan Report;03/04/2002, Vol. 17 Issue 9, p2
Focuses on the ruling of the U.S. Financial Accounting Standards Board (FASB) for collateral debt obligations (CDO). Policy for CDO issuers; Issue on market volatility; Information on the draft of the FASB 94.
- Will stricter ruling on SPEs affect IPP project financing? Nicolucci, Guy // Electrical World;May96, Vol. 210 Issue 5, p65
Queries the impact of the adoption of the Financial Accounting Standards Board proposal for debt consolidation on special-purpose entities. Effects of the proposal on independent power producers; Objective of the proposal; View of FASB project manager, Ronald Bossio; Speculation about the...
- FSP FAS 115-2 and FAS 124-2: Recognition and Presentation of Other-Than-Temporary Impairments. // GAAP Update Service;9/30/2009, Vol. 9 Issue 18, p1
The article offers information on the significance of the two accounting standards imposed by the Financial Accounting Standards Board (FASB) in the U.S. The FASB Staff Positions (FSP) FAS 115-2 and FAS 124-2 are vital to companies because these provide guidance in recognizing...