Download or read book Statement of Financial Accounting Standards No 138 written by Financial Accounting Standards Board and published by . This book was released on 2000 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Statement of Financial Accounting Standards No 133 written by Financial Accounting Foundation Financial Accounting Standards Board and published by . This book was released on 1998 with total page 245 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Statement of Financial Accounting Standards No 161 written by Financial Accounting Standards Board and published by . This book was released on 2008 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Statement of Financial Accounting Standards written by Financial Accounting Standards Board and published by . This book was released on 1973 with total page 104 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Accounting for Derivative Instruments and Hedging Activities written by Financial Accounting Standards Board and published by . This book was released on 1999 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Statement of Financial Accounting Standards No 137 written by Financial Accounting Standards Board and published by . This book was released on 1999 with total page 6 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Statement of Financial Accounting Standards No 155 written by Financial Accounting Standards Board and published by . This book was released on 2006 with total page 46 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Statement of Financial Accounting Standards No 138 Accounting for Certain Derivative Instruments and Certain Hedging Activities written by Financial Accounting Standards Board and published by . This book was released on 2004 with total page 361 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Statement of Financial Accounting Standards No 149 Amendment of Statement No 133 on Derivative Instruments and Hedging Activities written by Financial Accounting Standards Board and published by . This book was released on 2005 with total page 346 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Accounting for Derivatives US GAAP written by Jörg Decker and published by GRIN Verlag. This book was released on 2003-07-23 with total page 33 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seminar paper from the year 2003 in the subject Business economics - Accounting and Taxes, grade: 1,7 (A-), Technical University of Braunschweig (Economics - Controlling), course: Intenational Accounting, language: English, abstract: Some years before the financial scandal of Enron, which was mainly caused by the misuse of derivatives, the Financial Accounting Standard Board (FASB) began deliberating on issues related to derivatives and hedging transactions.1 The cause of thinking about changes in accounting for derivatives was a problematic situation in 1986 (comparable to current situation in Germany). For example, the applicatory use was very complicated and transactions with derivatives were not transparent enough. There were only clear standards for a few product groups and transactions with derivatives were not reported on the balance sheet.2 In consequence, first in 1986, a work program called Project on Financial Instruments was founded.3 In 1992 the members of the FASB received the responsibility in working on derivatives and continued improving the existing statement for about six years in more than 100 meetings. In June 1998 (06/16/1998) the Statement for Financial Accounting Standard (SFAS) No. 133 “Accounting for Derivative Instruments and Hedging Instruments” passed as an outcome of these efforts and is valid for every entity.4 Some public voices say, it is one of the most complex and controversial standards ever issued by the FASB.5 Statement No. 133 replaced FASB Statement No. 80 (Accounting for Future Contracts), No. 105 (Disclosure of Information about Financial Instruments with Off-Balance-Sheet Risk and Financial Instruments with Concentrations of Credit Risk) and No. 119 (Disclosures about Derivative Financial Instruments and Fair Value of Financial Instruments). 6 Also FASB Statement No. 52 (Foreign Currency Translation) and No. 107 (Disclosures about Fair Value of Financial Instruments) were amended, by including the “disclosure provisions about concentration of credit risk” form Statement No. 105 in Statement No.107. Despite the fact that the new Statement was issued in June 1998 it only was effective on financial statements for fiscal years beginning after June 15, 2000. [...] 1 Cp. Ernst & Young LLP (2002), p. 1. 2 Cp. Henne, T.(2000), p. 51. 3 Cp. Zander, D. (2000), p. 985. 4 Cp. Maulshagen ,A./Maulshagen, O. (1998), p. 2151. 5 Cp. International Treasurer (1999). 6 Cp. Ernst & Young LLP (2002), p. 1.

Download or read book Accounting for Certain Derivative Instruments and Certain Hedging Activities written by Financial Accounting Standards Board (U.S.) and published by . This book was released on 2000 with total page 49 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Disclosures about Derivative Instruments and Hedging Activities written by Financial Accounting Standards Board and published by . This book was released on 2008 with total page 60 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Proposed Statement of Financial Accounting Concepts written by and published by . This book was released on 1999 with total page 4 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Proposed Statement of Financial Accounting Standards written by and published by . This book was released on 2000 with total page 49 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Accounting for Certain Derivative Instruments and Certain Hedging Activities written by Financial Accounting Standards Board and published by . This book was released on 2000 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Accounting for Derivative Instruments and Hedging Activities Deferral of the Effective Date of FASB Statement No 133 written by and published by . This book was released on 1999 with total page 6 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Statement of Financial Accounting Standards written by and published by . This book was released on 1998 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: