Moody's Examines Swaps and FASB 133
- Banks Have a Prime Beef With FASB Hedging Plan. Davenport, Todd // American Banker;2/2/2004, Vol. 169 Issue 21, p7
The article presents information about the U.S. Financial Accounting Standards Board's (FASB) update on hedge accounting standard known as FASB 133, G25, titled "Cash Flow Hedges: Hedging the Variable Interest Payments on a Group of Prime Rate-Based Interest-Bearing Loans." According to the...
- Secondary-Market Derivatives Issuance Reaches New Heights. Ryst, Sonja // Bond Buyer;08/23/2000, Vol. 333 Issue 30960, p5
Reports on the increase in secondary derivatives issuance in the United States during the first half of 2000. Decline in total municipal bond issuance; Influence of stabilized interest rates; Creation of derivative variable-rate demand notes; Most active rating period of Moody's Investors Service.
- Up/Downgrade Ratio Improves In Quarter. Conrad, Lee // High Yield Report;4/9/2001, Vol. 12 Issue 14, p1
Focuses on the credit upgrade and downgrade ratio improvement for investors in the U.S. Performance of Moody's Investors Service; Development on the corporate credit quality of Standard & Poor's; Impact of the interest rate cuts from the Federal Reserve on the supply of credit.
- Private-label RMBS volume to decrease in 2002, says Moody's. KS // Asset Securitization Report;1/21/2002, Vol. 2 Issue 3, p16
Forecasts the total issuance of the RMBS by the Moody's Investors Service. Decline in interest rates; Automation of underwriting; Reduction of costs for consumers.
- Home Equity 'Drove ABS in 1st Quarter' // National Mortgage News;5/6/2002, Vol. 26 Issue 32, p6
Reports the increase in the asset-backed securitization of the first quarter of 2002 by the issuance of the home equity sector according to Moody's Investors Service in New York. Attraction of the interest rate environment; Projection on the increase of Federal funds market; Scrutiny over banks...
- 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...
- Moody's promotes five of its analysts. Shah, Angela // Bond Buyer;08/14/97, Vol. 321 Issue 30209, p36
Names five public finance analysts promoted by Moody's Investors Service Inc. in August 1997 to the position of vice president-senior credit officer.
- Moody's Lowers Florida Agency Outlook, Citing Housing Deal. Sigo, Shelly // Bond Buyer;1/2/2002, Vol. 339 Issue 31295, p40
Reports that ratings agency Moody's Investors service changed its rating on Florida based nonprofit organization Capital Project Finance Authority. Reason for the change in outlook; Contents of disclosure notice of Public Finance Associates Inc.; Effect of the notice on U.S. market conditions.
- Moody's Investors Service. // Aviation Week & Space Technology;2/26/1996, Vol. 144 Issue 9, p17
Reports that Moody's Investor Service changed the debt rating of Airbus Industrie from Aa3 to A1. What the move reflects; Impact of the change.