FASB derivative accounting standards: hearing before the Subcommittee on Commerce, Trade, and Consumer Protection of the Committee on Energy and Commerce, House of Representatives, One Hundred Eighth Congress, first session, July 22, 2003U.S. Government Printing Office, 2003 - 62 lappuses |
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1.–5. rezultāts no 15.
8. lappuse
... Loan Bank of Chicago also came together in strong opposition to the proposed standard . Twen- ty - three Members of the House Banking Committee wrote to FASB , urging it to con- sider alternative models for improving disclosure . I ...
... Loan Bank of Chicago also came together in strong opposition to the proposed standard . Twen- ty - three Members of the House Banking Committee wrote to FASB , urging it to con- sider alternative models for improving disclosure . I ...
10. lappuse
... loan - the swap serves to lock in the interest cash - flows associated with the transaction . In a perfect hedge , hedge accounting will show net interest income at the new fixed rate . To the extent that the swap is not effective in ...
... loan - the swap serves to lock in the interest cash - flows associated with the transaction . In a perfect hedge , hedge accounting will show net interest income at the new fixed rate . To the extent that the swap is not effective in ...
14. lappuse
... loan - the swap serves to lock 11 See Attachment 3 for News Release , " FASB Derivatives Statement Now Available " ( June 16 , 1998 ) . 12 FASB Exposure Draft , Accounting for Derivative Instruments and Hedging Activities - Defer- ral ...
... loan - the swap serves to lock 11 See Attachment 3 for News Release , " FASB Derivatives Statement Now Available " ( June 16 , 1998 ) . 12 FASB Exposure Draft , Accounting for Derivative Instruments and Hedging Activities - Defer- ral ...
15. lappuse
... loan , any ineffectiveness is re- ported in earnings immediately and separately disclosed . Several other disclosures are required to help investors understand how and when the deferred amount will be reclassified into earnings . An ...
... loan , any ineffectiveness is re- ported in earnings immediately and separately disclosed . Several other disclosures are required to help investors understand how and when the deferred amount will be reclassified into earnings . An ...
26. lappuse
... loans - which are sold in an entirely pri- vate secondary market . There have been many studies of the degree to which Fannie and Freddie provide lower interest rates to buyers who can qualify for con- ventional conforming loans . Table ...
... loans - which are sold in an entirely pri- vate secondary market . There have been many studies of the degree to which Fannie and Freddie provide lower interest rates to buyers who can qualify for con- ventional conforming loans . Table ...
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accounting for derivatives accounting rules assets Baker Botts basis points BAUMANN billion cash-flow cash-flow hedge changes companies Congress debt derivative accounting standards derivative contracts derivative instruments derivatives and hedging disclosure earnings economic effect Enron enterprises fair value fair value balance fair value measures Fannie and Freddie Fannie Mae Fannie's FASB FASB's Federal Financial Accounting Standards financial instruments financial reporting financial statements Fixed-rate Freddie Mac Freddie's GAAP GAAP financial gain or loss gains and losses hearing hedged item hedging activities homebuyers homeowners income statement interest rate risk interest rate swap interest-rate June June 25 liabilities LINSMEIER Mac and Fannie Mae and Freddie Mae's mark to market ments mortgage market OFHEO oversight percent portfolio press release principles-based regulator requirements restatement Sarbanes-Oxley Act SCHAKOWSKY SEIDMAN shareholders special hedge accounting special hedging rules Statement 133 STUPAK subcommittee swap testimony Thank tives transaction transparent volatility WALLISON
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12. lappuse - By virtue of today's Commission determination, the FASB will continue its role as the preeminent accounting standard setter in the private sector. In performing this role, the FASB must use independent judgment in setting standards and should not be constrained in its exploration and discussion of issues.
1. lappuse - HOUSE OF REPRESENTATIVES, COMMITTEE ON ENERGY AND COMMERCE, SUBCOMMITTEE ON COMMERCE, TRADE, AND CONSUMER PROTECTION, Washington, DC. The subcommittee met, pursuant to notice, at 10 am, in room 2322 Rayburn House Office Building, Hon.
14. lappuse - If certain conditions are met, a derivative may be specifically designated as (a) a hedge of the exposure to changes in the fair value of a recognized asset or liability or an unrecognized firm commitment...
11. lappuse - The FASB's authority with respect to public enterprises comes from the US Securities and Exchange Commission ("SEC"). The SEC has the statutory authority to establish financial accounting and reporting standards for publicly held enterprises. For 30 years, the SEC has looked to the FASB for leadership in establishing and improving those standards. The SEC recently issued a Policy Statement reaffirming this longstanding relationship.' The Policy Statement, consistent with the language and intent of...
5. lappuse - PREPARED STATEMENT OF HON. HILDA L. Sous, A REPRESENTATIVE IN CONGRESS FROM THE STATE OF CALIFORNIA Mr. Chairman...
9. lappuse - I have brief prepared remarks, and I would respectfully request that the full text of my testimony and all supporting materials be entered into the public record.
14. lappuse - ... portion of the derivative's gain or loss is initially reported as a component of other comprehensive income (outside earnings) and subsequently reclassified into earnings when the forecasted transaction affects earnings. The ineffective portion of the gain or loss is reported...
7. lappuse - I yield back the balance of my time. PREPARED STATEMENT OF HON. JOHN SULLIVAN, A REPRESENTATIVE IN CONGRESS FROM THE STATE OF OKLAHOMA Thank you Mr.
14. lappuse - For a derivative designated as a hedge of the exposure to changes in the fair value of a recognized asset or liability or a firm commitment (referred to as a fair value hedge), the gain or loss is recognized in earnings in the period of change together with the offsetting loss or gain on the hedged item.
9. lappuse - FASB Statement of Financial Accounting Standards No. 133, Accounting for Derivative Instruments and Hedging Activities...