Article: The Allied Defense Group Delays Second Quarter 2005 Financial Results; Announces Decision to Restate Certain Financial Results.

Article: Farmer Mac to Restate Financial Results for ...
PR Newswire;  October 6, 2006 ;     700+ words ... ... from 2001 to eliminate the use of hedge accounting for its derivatives used to manage ... documentation did not support the use of hedge accounting; therefore, fluctuations in the ... it will discontinue its use of the hedge accounting provisions of SFAS 133 for future ...

Article: The Allied Defense Group Announces Delay of Third Quarter and ...
PR Newswire;  November 11, 2005 ;     700+ words ... ... Full-year 2005 Financial Results VIENNA, Va ... will restate its financial results for the periods ... needed to apply hedge accounting to certain foreign ... to the restated financial results of the Company ...

Article: Federal Home Loan Bank of Dallas to Restate Financial ...
PR Newswire;  August 22, 2005 ;     700+ words ... ... that would arise from the loss of hedge accounting for these transactions. Management ... in SFAS 133, they are eligible for hedge accounting and the offsetting changes in fair ... recorded in earnings. The application of hedge accounting generally requires the Bank to evaluate ...

Article: Freddie Opts Out of Hedge Accounting.
Mortgage Line;  December 23, 2004 ;     700+ words ... ... prior audited financial results or interest ... discontinuance of hedge accounting treatment ... regarding hedge accounting reflect accounting ... reported in financial results will change ... qualify for hedge accounting treatment ...

Article: Freddie Opts Out of Hedge Accounting.(Federal Home ...
Mortgage Servicing News;  December 1, 2004 ;     700+ words ... ... prior audited financial results or interest ... discontinuance of hedge accounting treatment ... regarding hedge accounting reflect accounting ... reported in financial results will change ... qualify for hedge accounting treatment ...

Article: Luminent Says Hedge Accounting Not Worth Cost.
Mortgage Line;  February 21, 2006 ;     700+ words ... ... associated with hedge accounting. To make ... of their financial results. Fannie ... related to hedge accounting. But the ... abandoning hedge accounting, changes ... its GAAP financial results. (c) 2006 ...

Article: Hedge Accounting Issues Dog Fannie Mae.
Mortgage Line;  November 22, 2004 ;     700+ words ...Think hedge accounting is easy? Just take ... secondary market agency. Hedge accounting is not the only issue ... To qualify for hedge accounting treatment under the ... previously reported financial results, as well as adequacy ...