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The many faces of financial instruments. (includes related article) (Corporate Reporting)
- Article from:
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Financial Executive
- Article date:
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September 1, 1992
- Author:
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Copyright informationCOPYRIGHT 1992 Financial Executives Institute. This material is published under license from the publisher through the Gale Group, Farmington Hills, Michigan. All inquiries regarding rights should be directed to the Gale Group. (Hide copyright information)
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The Financial Accounting Standards Board has embarked on an ambitious financial instruments project. The main goal of the project is to develop standards that would address accounting problems arising from financial instruments, financial transactions, and financial instrument accounting guidelines and practices. Started in the latter part of the 1980s, the project has so far produced two statements on disclosures, Statements 105 and 107; two discussion memoranda, one dealing with liabilities and equity and the other focusing on recognition and management; and one research report on hedge accounting. Although the FASB still has a long way to go to complete the project, the documents it has ...
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