Detail The Decision on Derivatives   Oleh:  Bryan, Barry J. ; Waters, Gary ; Wilson, Arlette C. Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 186 no. 5 (1998), page 24-30. Topik: KEPUTUSAN; decision; derivatives Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.7 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel Over the years, FASB has had difficulty keeping pace with the financial innovations companies use to manage or hedge the risk exposure from rapidly changing global financial markets. Although a few pronouncements have provided rules on accounting for derivatives, that guidance is somewhat piecemeal and often internally inconsistent and incomplete because only a few of the financial instruments used today are covered specifically. After several years of deliberation, exploring possible alternatives and compromising on some of its original positions, FASB issued Statement no. 133, Accounting for Derivative Instruments and Hedging Activities. The statement applies to all derivative instruments (as defined in the standard), even those yet to be developed. Although Statement no. 133 addresses many of the current accounting concerns and accommodates many hedging strategies, the new approach is overly complicated, difficult to apply and not necessarily representative of how business is managed. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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