The Resource Accounting and disclosure for derivatives instruments, Christian Johnson, J.D., CPA (Loyola University, Chicago School of Law), Mary Grossman, J.D., CPA (Milwaukee, Wisconsin)

Accounting and disclosure for derivatives instruments, Christian Johnson, J.D., CPA (Loyola University, Chicago School of Law), Mary Grossman, J.D., CPA (Milwaukee, Wisconsin)

Label
Accounting and disclosure for derivatives instruments
Title
Accounting and disclosure for derivatives instruments
Statement of responsibility
Christian Johnson, J.D., CPA (Loyola University, Chicago School of Law), Mary Grossman, J.D., CPA (Milwaukee, Wisconsin)
Creator
Contributor
Author
Issuing body
Publisher
Subject
Genre
Language
eng
Summary
"This Portfolio ... explains both how to account for derivatives and how to disclose transactions in derivatives. The original source of most of these rules is FASB Statement of Financial Accounting Standards No. 133, Accounting for Derivative Instruments and Hedging Transactions (FAS 133), and regulations promulgated by the Securities and Exchange Commission (SEC). The FAS 133 rules have been "codified" and now appear in FASB Accounting Standards Codification (ASC) Topic 815, Derivatives and Hedging. ASC 815 supersedes FAS 133; however, FAS 133 contains background information useful for understanding the FASB ASC rules on derivatives. For readers' convenience, this Portfolio cities to both the FASB ASC and FAS 133."
Member of
Cataloging source
BNA
Characteristic
updating web site
http://bibfra.me/vocab/lite/collectionName
  • BNA Tax and Accounting Center
  • BNA Corporate Law Resource Center
http://library.link/vocab/creatorName
Johnson, Christian A
Entry convention
integrated entry
LC call number
HF5616.U5
LC item number
A345 no. 5112-2nd ONLINE
Nature of contents
dictionaries
Original alphabet or script of title
basic roman
Regularity
complete irregular
http://library.link/vocab/relatedWorkOrContributorName
  • Grossman, Mary
  • Bureau of National Affairs (Arlington, Va.)
  • Bloomberg BNA
Series statement
  • BNA tax and accounting portfolio
  • BNA tax and accounting portfolio
  • Financial reporting portfolios
Series volume
  • 5112-2nd
  • 5112
  • portfolio 5112
http://library.link/vocab/subjectName
Derivative securities
Label
Accounting and disclosure for derivatives instruments, Christian Johnson, J.D., CPA (Loyola University, Chicago School of Law), Mary Grossman, J.D., CPA (Milwaukee, Wisconsin)
Instantiates
Publication
Note
"Including sample documentation for hedging transactions provided by Ira Kawaller and Reva Steinberg."
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
  • Workling papers
  • Detailed analysis.
  • Summary of rules and scope of portfolio
  • Introduction to derivatives
  • Development of Generally Accepted Accounting Standards for derivative instruments
  • Definition of a derivative Under FAS 133 and scope of instruments covered by FAS 133
  • Accounting for and reporting derivative instruments
  • FAS 133 financial statement disclosure requirements
  • Securities and Exchange Commission disclosure requirements
Control code
86110249
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)86110249
System details
Mode of access: World Wide Web
Label
Accounting and disclosure for derivatives instruments, Christian Johnson, J.D., CPA (Loyola University, Chicago School of Law), Mary Grossman, J.D., CPA (Milwaukee, Wisconsin)
Publication
Note
"Including sample documentation for hedging transactions provided by Ira Kawaller and Reva Steinberg."
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
  • Workling papers
  • Detailed analysis.
  • Summary of rules and scope of portfolio
  • Introduction to derivatives
  • Development of Generally Accepted Accounting Standards for derivative instruments
  • Definition of a derivative Under FAS 133 and scope of instruments covered by FAS 133
  • Accounting for and reporting derivative instruments
  • FAS 133 financial statement disclosure requirements
  • Securities and Exchange Commission disclosure requirements
Control code
86110249
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)86110249
System details
Mode of access: World Wide Web

Library Locations

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