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Browse Derivatives (Financial instruments) topic

Accounting and auditing subtopic

Articles

1-32 out of 32 article(s)
Title Author Type Date Words
Hedges of Unrecognized Foreign Currency--Denominated Firm Commitments. Rambo, Robert G. Apr 1, 2021 3270
Derivatives and hedging: accounting vs. taxation: ballast for stormy financial seas. Bloom, Robert; Cenker, William J. Oct 1, 2008 2959
The finer points of fair value: FASB 159 opens up options. Ratcliffe, Thomas A. Dec 1, 2007 2445
IAS 39: making securitization transparent. Togher, Sean Aug 1, 2003 3099
GASB mandates immediate expanded disclosure for derivatives: the GASB's new guidance on derivatives disclosure is designed to increase the public's understanding of the significance of derivatives to a government's financial position. Gauthier, Stephen Aug 1, 2003 1039
FASB issues Statement on Derivative Instruments. Brief Article Jun 1, 2003 103
Tax Planning Using Derivative Instruments and Firm Market Valuation under Clean Surplus Accounting. (Doctoral Research in Taxation). Zeng, Tao Mar 22, 2003 320
Accounting for interest-bearing instruments as derivatives and hedges. Dyson, Robert A. Jan 1, 2002 4821
Companies err over FRS13. Brief Article May 1, 2001 82
Auditing Derivatives and Securities. Munter, Paul; Ratcliffe, Thomas A Mar 1, 2001 4674
New SAS focuses on derivatives and securities. Jan 1, 2001 647
Amendment eases FASB No. 133 implementation. Jul 1, 2000 609
FASB Proposes Amendment to Derivatives Standard. Brief Article Apr 1, 2000 243
Delay on derivatives standard. Aug 1, 1999 186
The decision on derivatives. Bryan, Barry J. Nov 1, 1998 3934
New accounting for derivatives and hedging activities. Wilson, Arlette C.; Rasch, Ronald H. Oct 1, 1998 3828
Impact of accounting for derivatives on other comprehensive income. Waters, Gary L.; Wilson, Arlette C. Oct 1, 1998 2261
SEC adopts new disclosure rules for derivatives. Apr 1, 1997 600
FASB makes small businesses larger. Brief Article Feb 1, 1997 443
Derivatives disclosures by major U.S. banks, 1995. Eller, Gregory E. Sep 1, 1996 8294
New risks revealed. Wilson, Arlette C.; Smith, G. Robert, Jr. Jul 1, 1996 3933
FASB offers compromise on derivatives. Brief Article Jun 1, 1996 434
FASB considers measuring derivatives at fair value. Brief Article May 1, 1996 485
FASB report shows how derivatives are disclosed. Brief Article Mar 1, 1996 317
FASB 119 & derivative financial instruments: disclosure & fair value. Woodward, Steven; Siegel, Joel G.; Qureshi, Anique A. Jan 1, 1996 3162
The FASB's new standard on derivative financial instruments. Williams, Jan R.; Eaton, Tim V. Oct 1, 1995 3615
Regulating derivatives to protect the public. Craig, James L., Jr. Interview Oct 1, 1995 3752
IASC issues standard on derivatives disclosure. Brief Article Jun 1, 1995 275
Derivatives: what's an auditor to do? Herz, Robert H. Jun 1, 1995 2793
GASB issues guidance on derivatives. Brief Article Mar 1, 1995 324
FASB asks for more derivative disclosures. Nov 1, 1994 819
Temporary and proposed hedging regulations. Mar 1, 1994 7486

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