Detail Practical Issues in Implementing FASB 133   Oleh:  Hwang, Angela L. J. ; Patouhas, John S. Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 191 no. 3 (2001), page 133. Topik: fasb interpretation; practical issues; FASB 1333 Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.12 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel Corporate hedging activity should be about risk management. It should not be an opportunity for earnings management, which became the public perception when certain cases of staggering losses involving derivatives made the news some years ago. After six years of extensive research and deliberation and to achieve its objective of measuring all financial assets and liabilities at fair value, the FASB issued Statement no. 133, Accounting for Derivative Instruments and Hedging Activities in June 19 98 (see "The Decision on Derivatives,” JofA, Nov.98, page 24). Statement no. 133 is one of the most complex FASB standards, and the board created the Derivatives Implementation Group (DIG) to assist in resolving implementation questions companies raised in advance of the standard’s effective date (see “Special Task Force Addresses Implementation on Issues”). The new accounting standard is effective for fiscal years beginning after June 15, 2000 (January 1, 2001, for companies with calendar - year fiscal years). Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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