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

Financial Executive;  May 1, 1991 ;     700+ words ......about a 1987 exposure draft, Disclosures about Financial Instruments ( FASB Moves...Disclosure ) The exposure draft was the first...disclosures about financial instruments that would...forth in the exposure draft. Comment letters...

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

The CPA Letter;  July 1, 1999 ;     145 words ......Standards Board has issued an exposure draft of a proposed statement on auditing standards, Auditing Financial Instruments (No. 800131CLD7). The proposed...involving financial instruments. The exposure draft is posted on www.aicpa.org; printed...

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

The Ohio CPA Journal;  April 1, 1995 ;     700+ 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 ;     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 ;     700+ 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 ;     700+ 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 ...

FASB Issues Proposal on Fair Value Reporting Options, Standard on...

The CPA Letter;  April 1, 2006 ;     286 words ......Standards Board has issued an exposure draft that would provide companies...reporting of certain hybrid financial instruments by requiring more consistent...the standard allows financial instruments that have embedded derivatives...is effective for all financial ...

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 ;     700+ words ......pursuing proposals for accounting for financial instruments that are conceptually flawed and...by the problem of accounting for financial instruments, a topic which has the potential...international Joint Working Group on financial instruments JWG)^sup 3^ for comprehensive ...

New Accounting Standards for Financial Instruments

Beyond Numbers;  February 1, 2005 ;     700+ 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 ...

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

Australian Accounting Review;  July 1, 2001 ;     700+ words ...Accounting for all financial instruments at fair value is a...fair-value accounting for financial instruments. This study examines...support for recording all financial instruments at fair value. Managers...Accounting for all financial instruments at fair value is ...

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

The CPA Journal;  February 1, 1999 ;     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 ;     700+ 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...

New international accounting standard.(recognition and measurement of...

Strategic Finance;  April 1, 1999 ;     507 words ......Standards, IAS 39, Financial Instruments: Recognition and...accounting for financial instruments. Although various...accounting for financial instruments, AS 39 is the...deals with all financial instruments. IAS 39 will take effect for annual financial statements ...