FASB Releases New Guarantee Guidelines
- Financial instruments. // CA Magazine;Sep94, Vol. 127 Issue 7, p59
Reports on the call of the Accounting Standards Board for improved financial disclosures. Increased importance of derivative financial instruments; Extent, nature and terms of financial instruments; Interest rate risk; Credit risk; Fair value; Hedges of anticipated future transactions.
- Financial Performance Reporting Added. // Practical Accountant;Jan2002, Vol. 35 Issue 1, p21
No abstract available.
- Accounting board issues tips on bank reporting. // American Banker;1/6/1994, Vol. 159 Issue 4, p9
Reports on the Financial Accounting Standards Board's suggestions for banks preparing financial reports to improve disclosures about derivatives and other financial instruments. Explanation of reasons for using certain types of financial instruments; Consolidation of disclosures about the fair...
- Prudent policies persist. // Accountancy;Apr97, Vol. 119 Issue 1244, p79
Reports on the U.S. Financial Accounting Standards Board's issuance of Statement 129 'Disclosure of Information About Capital Structure.'
- FASB Proposes Materiality Improvements for Financial Disclosures. Cohn, Michael // Accountingtoday.com;9/24/2015, p4
The article reports on the proposal of Financial Accounting Standards Board (FASB), in which it issued for public comment two exposure drafts related to materiality and its Disclosure Framework project with the goal of making financial disclosures more effective.
- FASB Considers Next Steps on Disclosure Makeover Project. Whitehouse, Tammy // Compliance Week;Jan2013, Vol. 10 Issue 108, p11
The article discusses forums hosted by the U.S. Financial Accounting Standards Board and the Center for Audit Quality that aim to gather on what might be done to improve financial statement disclosures rather than changes to disclosure requirements.
- FASB Issues New Statement on Fair-Value Measurements. Fitzsimons, Adrian P.; Silliman, Benjamin R. // Bank Accounting & Finance (08943958);Feb/Mar2007, Vol. 20 Issue 2, p37
The article focuses on FAS-157, a Financial Accounting Standards Board (FASB) statement on fair-value measurements. The statement defines fair value, suggests a framework for assessing fair value in generally accepted accounting principles and expands disclosures on fair value measurements. It...
- Pension and other post-retirement benefits disclosures for closely-held companies under SFAS 132. Jordan, Charles E.; Clark, Stanley J. // National Public Accountant;Dec98, Vol. 43 Issue 10, p41
Explains the disclosure requirements for closely-held companies under Statement of Financial Accounting Standards (SFAS) by the United States Financial Accounting Standards Board. Disclosures eliminated; Disclosure-related issues; Effective date and conclusion.
- GAP UPDATE SERVICE. Weiss, Judith // GAAP Update Service;11/15/2008, Vol. 8 Issue 21, p1
The article provides information on pronouncement FSP EITF 03-6-1, entitled Determining Whether Instruments Granted in Share-Based Payment Transactions Are Participating Securities. It offers an overview of the participating securities defined in the paragraphs as well as relates the transition...