NABL Panel Drafting Best Practices Paper for Derivatives Disclosure Issues
- The economics of disclosure requirements for derivatives. Moser, James T. // Chicago Fed Letter;Oct96, Issue 110, p1
Examines the disclosure requirements for financial derivatives in the United States reviewed by the Securities Exchange Commission and the Financial Accounting Standards Board. Indepth look at the economic principles for disclosure requirements; Examination of problems to be rectified.
- NABL: Plan By GASB May Hurt Issuers. Hume, Lynn // Bond Buyer;8/8/2006, Vol. 358 Issue 32440, p1
The article reports on the warning issued by the National Association of Bond Lawyers to the Governmental Accounting Standards Board that its proposed accounting standards for derivatives could make issuers violate their bond covenants in the U.S. The proposal could also render the annual...
- Derivatives disclosures by major U.S. banks, 1995. Edwards Jr, Gerald A.; Eller, Gregory E. // Federal Reserve Bulletin;Sep96, Vol. 82 Issue 9, p791
Examines the 1995 annual reports of ten major United States commercial banks concerning public disclosure about derivatives activities. Discussion of specific risks; Explanation of the financial presentation of derivatives; Basic information on derivatives positions. INSETS: Risks associated...
- Some companies `howl with discontent` over implementing FAS 133. Clair, Chris // Pensions & Investments;10/2/2000, Vol. 28 Issue 20, p3
Reports the discontentment of several companies over the implementation of the Financial Accounting Statement (FAS) 133 in the United States. Concerns over the disclosure of derivatives strategies and hedges; Efforts to seek amendment of FAS 133; Provisions in the FAS 133; Views of...
- Lawyers Show Support for Electronic Bond Disclosure. Hume, Lynn // Securities Industry News;09/27/99, Vol. 11 Issue 38, p12
Reports that lawyers in a technology panel at the National Association of Bond Lawyers' annual Bond Attorney's Workshop have given their support for electronic bond disclosure in the United States. Obstacles in the electronic reproduction of bond transcripts; Calls for electronic disclosure in...
- GSEs Plan More Disclosures. // National Mortgage News;3/25/2002, Vol. 26 Issue 26, p1
Reports the disclosure of Fannie Mae and Freddie Mac on the disclosure of investments and insider sales of company stocks in the U.S. Formulation of Freddie Mac on disclosures on derivative contract; Value of the derivative contracts in trillion.
- MSRB: Use EMMA for Derivatives. Ackerman, Andrew // Bond Buyer;8/17/2009, Vol. 369 Issue 33167, p1
The article reports on the recommendation to use the Municipal Securities Rulemaking Board's (MSRB) Electronic Municipal Market Access (EMMA) central repository system in the U.S. In the event that an investor is inquiring on securities of interest, the information is said to be materialized....
- Playing a different tune on financial instruments. Thompson, Sandra // Accountancy;Sep96, Vol. 118 Issue 1237, p77
The article explores the proposals made by the Accounting Standard Board for derivative accounting. The proposals emphasize that the resulting gains and losses on both the borrowings themselves and on any related derivatives should be reported in the statement of total recognized gains and...
- Understanding derivatives. Chisnall, Paul // Accountancy;Oct95, Vol. 116 Issue 1226, p95
Reports on the banking industry's proposed blueprint for disclosing information on derivatives in Great Britain. Pressure on banks to provide more information on derivative activities in their published financial statements; Valuation and income negotiation.