Panel: Some Issuers Finding FASB Rules Restrict Their Use of Swaps
- EITF Issue No. 07-2 : Accounting for Convertible Debt Instruments That Require or Permit Partial Cash Settlement upon Conversion. Weiss, Judith // GAAP Update Service;8/15/2007, Vol. 7 Issue 15, p5
The article discusses the scope of accounting for convertible debt instruments that require or permit partial cash settlement upon conversion. The guidance applies to applies to convertible debt instruments that according to their terms are required or permitted to be settled partially in cash...
- What's Up. // Financial Executive;Jul/Aug1999, Vol. 15 Issue 4, p57
A calendar of events for finance-related events in the U.S., Canada, and Australia for 1999 to 2000 is presented which includes a forum concerning women in finance, a conference on financial reporting issues, and a program on FASB Statement 133.
- A Pain in The FAS. Sherman, Jay // Treasury & Risk Management;Mar2002, Vol. 12 Issue 3, p29
Cites the rule of Financial Accounting Standard No.133. Authorization of the corporations mark to market derivative holdings and record gain or losses into the profit-and-loss statement; Impact of the accounting rule on simple hedges; Comments of Timothy S. Lucas, director of the Financial...
- national notes. // Community Banker;Apr2002, Vol. 11 Issue 4, p15
Reports developments among community banks in the U.S. as of April, 2002. Extent of the economic recession; Withdrawal of Freddie Mac from subprime mortgage investments; Calls for the abortion of changes to the FAS 133 rules of the Financial Accounting Standards Board.
- SEC's Chief Accountant Shows No Mercy. Horowitz, Jed // Treasury & Risk Management;Nov2000, Vol. 10 Issue 9, p75
Focuses on the impact of Financial Accounting Standards (FAS) 133 on market earnings in the United States. Interview with Lynn Turner, chief accountant of the Securities and Exchange Commission; Efforts of corporations to amend the procedure for reporting time value of currency options under...
- EDITOR'S DESK. Wechsler, Pat // Treasury & Risk;Mar2007, p6
The author focuses on the U.S. Financial Accounting Standards Board (FASB). She questions the inability of regulators to plainly and adequately explain to companies the rules that they are enforcing. She states that such inability produces the kind of inefficiencies and excess costs and adds...
- Auditing Derivatives and Securities. Munter, Paul; Rotcliffe, Thomas A. // CPA Journal;Mar2001, Vol. 71 Issue 3, p37
Deals with the United States Financial Accounting Standards Board's statements of financial accounting standards (SFAS) on auditing derivatives and securities. Definition of a derivative; Types of hedge accounting for derivative instruments; Specialized knowledge for audit planning; Audit risk...
- Moody's Examines Swaps and FASB 133. Walker, Susanne // Bond Buyer;10/29/2002, Vol. 342 Issue 31501, p7
Reports on the study of interest rate swaps by Moody's Investors Service Inc. in the U.S. Publication of report on the effect of swaps on the credit quality of issuers; Title of the report; Statement regarding the report by vice president Diane Viacava.
- Accounting for Derivatives: The Latest Changes Affecting Financial Institutions. Wallace, P. Woodbridge; Williams, Arnold G. // Bank Accounting & Finance (08943958);Apr2002, Vol. 15 Issue 3, p5
Discusses the controversial issues resolved by the Financial Accounting Standards Board with the issuance of Statement of Financial Accounting Standards (SFAS) No. 133 dealing with accounting for derivatives and hedging activities. Impact of the SFAS No. 133 on the hedging practice of financial...