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Author: Arjun Gope Publisher: Educreation Publishing ISBN: Category : Education Languages : en Pages : 203
Book Description
Derivative itself is a complex financial tool; on the other different accounting standards makes it more complex and numerous. Over the last couple of years more than hundred countries switched from national accounting standards to IFRS. This book attempts to throw light upon the impact of IFRS on reporting and disclosure of derivative financial instruments. The book also identifies the determinants which would be influenced by the adoption of IFRS for DFIs in developing countries like India. Hope this book will help the regulators of accounting body, practitioners, researchers and students across the globe.
Author: Arjun Gope Publisher: Educreation Publishing ISBN: Category : Education Languages : en Pages : 203
Book Description
Derivative itself is a complex financial tool; on the other different accounting standards makes it more complex and numerous. Over the last couple of years more than hundred countries switched from national accounting standards to IFRS. This book attempts to throw light upon the impact of IFRS on reporting and disclosure of derivative financial instruments. The book also identifies the determinants which would be influenced by the adoption of IFRS for DFIs in developing countries like India. Hope this book will help the regulators of accounting body, practitioners, researchers and students across the globe.
Author: Jörg Decker Publisher: GRIN Verlag ISBN: 3638206440 Category : Business & Economics Languages : en Pages : 33
Book Description
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.
Author: United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs. Subcommittee on Securities Publisher: DIANE Publishing ISBN: 0788182692 Category : Languages : en Pages : 443
Book Description
Hearing on financial derivatives and the new SEC's regulations and the FASB's proposal concerning derivatives. Witnesses: Thomas Logan and Patrick Montgomery, Treasury Mgmt. Assoc.; Kenneth Lehn, Prof., U. of Pittsburgh, former Deputy Chief Economist, SEC; William Miller, Assoc. for Invest. Mgmt. and Research; Joseph Bauman, International Swaps and Derivatives Assoc., Inc.; Stephen Wallman, Commissioner, SEC, and Michael Sutton and Eric Sirri; Kenneth Wolfe, Hershey Foods Corp.; Alex Pollock, Fed. Home Loan Bank of Chicago; William Roberts, Amer. Bankers Assoc.; and Edmund Jenkins, chmn., Financial Accounting Standards Board.
Author: Rosemarie Sangiuolo Publisher: CCH ISBN: 9780808092162 Category : Business & Economics Languages : en Pages : 1002
Book Description
Financial Instruments: A Comprehensive Guide to Accounting and Reporting is written for practicing accountants and other professionals who need to understand the accounting for financial instruments. This unique book pulls together all of the existing accounting literature on financial instruments into one volume, organizes it logically, and describes the requirements as simply as possible. This comprehensive, topic-based approach will save practitioners time and effort in researching accounting issues.
Author: United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs. Subcommittee on Securities Publisher: ISBN: Category : Business & Economics Languages : en Pages : 460
Author: Arjun Gope
Author: Financial Accounting Standards Board
Author: Arjun Gope
Author: Jörg Decker
Author: 
Author: United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs. Subcommittee on Securities
Author: International Accounting Standards Board
Author: Rosemarie Sangiuolo
Author: United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs. Subcommittee on Securities
Author: Ernst & Young
Author: Financial Accounting Standards Board