Derivatives and other financial instruments. (Accounting Standards Board...

Management Accounting (British);  September 1, 1996 ;     605 words ......published a discussion paper setting out...derivatives and other financial instruments. This represents...received on the discussion paper the ASB will...standards. Financial instruments include both...derivatives and other financial instruments. Although ...

FASB's project on financial instruments. (Financial Accounting Standards...

The Ohio CPA Journal;  April 1, 1995 ;   Li, June F.;   787 words ......reasons for companies to create new financial instruments. Deregulation, foreign exchange...and products. As a result, many financial instruments have been created to reduce a company...advantages.(1) These innovative financial instruments present a challenge for the Financial...

FASB: Accounting For Financial Instruments.(Financial Accounting Standards...

Financial Executive;  March 1, 2001 ;   Heffes, Ellen M.;   331 words ......sophisticated derivatives and other complex financial instruments. In light of the changes, the FASB...recognition and cost-based measurement of financial instruments need to be modified. The FASB has...Special Report, prepared by the Financial Instruments Joint Working Group of ...

The many faces of financial instruments. (includes related article)...

Financial Executive;  September 1, 1992 ;   Blanchet, Jeannot;   787 words ...Wondering where the FASB's financial instruments project stands? Here's an update...FASB) has been working on its financial instruments project for more than five years...the accounting issues raised by financial instruments, financial transactions, and the...

Accounting and Reporting for Financial Instruments: International...

The CPA Journal;  February 1, 2005 ;   Jones, Richard C; Venuti, Elizabeth K;   787 words ......establishing standards on accounting for financial instruments, including derivatives, as challenging...international guidance on accounting for financial instruments is contained mainly in two standards...International Accounting Standard (IAS) 32, Financial Instruments: Disclosure ...

Financial instruments disclosure: the FASB's intentions. (Financial...

Financial Executive;  May 1, 1991 ;   Blanchet, Jeannot;   787 words ......exposure draft, Disclosures about Financial Instruments ( FASB Moves to Improve Financial Instruments Disclosure ) The exposure draft...its agenda a major project on financial instruments and off-balance-sheet financing...

Canadian Accounting Standards Board Joins Global Group in Proposing to...

PR Newswire;  December 14, 2000 ;     628 words ......draft proposal on accounting for financial instruments and issued an invitation to comment...to apply to all entities and all financial instruments, from derivatives to debt, the...of having a global standard for financial instruments can not be overemphasized, said...

'Fair value' for financial instruments: How erasing theory is leading to...

Australian Accounting Review;  July 1, 2000 ;   Horton, Joanne; Macve, Richard;   787 words ......accounting for financial instruments that are conceptually...accounting for financial instruments, a topic which...Working Group on financial instruments JWG)^sup 3...revaluation of all financial instruments and inclusion...earlier (1997) discussion paper ...

New Accounting Standards for Financial Instruments

Beyond Numbers;  February 1, 2005 ;   Hague, Ian P N;   779 words ......issued new accounting standards for financial instruments on January 27, 2005, that will...several approaches to accounting for financial instruments, the AcSB has produced standards...disclosures about an entity's use of financial instruments and for the presentation of ...

Exposure draft of proposed SAS on auditing financial instruments issued by...

The CPA Letter;  July 1, 1999 ;   Anonymous;   145 words ......on auditing standards, Auditing Financial Instruments (No. 800131CLD7). The proposed...financial statement assertions about financial instruments. Comments are due Sept. 10. The...because of the increasing use of financial instruments, accounting standards that require...

Management perceptions of fair-value accounting for all financial...

Australian Accounting Review;  July 1, 2001 ;   Fargher, Neil;   787 words ...Accounting for all financial instruments at fair value is a controversial...value accounting for financial instruments. This study examines...support for recording all financial instruments at fair value. Managers...

IASC approves standard on financial instruments--last major project on...

The CPA Journal;  February 1, 1999 ;   Anonymous;   485 words ......recognition and measurement of all financial instruments. In approving IAS 39, Financial Instruments: Recognition and Measurement...abstained from voting on the financial instruments rules, according to a Bureau...

SFAS 150: Accounting for financial instruments with characteristics of...

Pennsylvania CPA Journal;  October 1, 2003 ;   Velky, Gayle A;   787 words ......provide clarification on certain financial instruments that have characteristics of both...value of the mandatorily redeemable financial instruments, stock obligated to be purchased...entity. Mandatorily redeemable financial instruments are defined in Appendix D to SFAS...

Tuning up financial instruments.

Australasian Business Intelligence;  July 31, 2003 ;     166 words ......in which Australians account for financial instruments will change when international...will include categorisation of financial instruments into originated loans and receivables...changes to the classification of financial instruments will also occur. Reset preference...

FASB issues statement on accounting for certain financial instruments,...

The CPA Letter;  July 1, 2003 ;   Anonymous;   420 words ......No. 150, Accounting for Certain Financial Instruments with Characteristics of both Liabilities...improves the accounting for certain financial instruments that, under previous guidance...for various types of freestanding financial instruments. It does not apply to features...