 | 2004 - 774 lapas
...in the registrant's statement of financial position, and therefore excluded from the scope of FASB Statement of Financial Accounting Standards No. 133,...for Derivative Instruments and Hedging Activities (June 1998), pursuant to paragraph l1(a) of that Statement, as may be modified or supplemented; or... | |
 | United States. Federal Communications Commission - 2001 - 508 lapas
...carriers (ILECs)1 have notified us of their intention to adopt, for regulatory accounting purposes, Statement of Financial Accounting Standards No. 133,...for Derivative Instruments and Hedging Activities, (SFAS 133).2 SFAS 133 standardizes the accounting for derivative instruments by requiring that they... | |
 | Mark J. P. Anson - 1999 - 228 lapas
...accounting and tax guidelines for derivative transactions. In June 1998 FASB released its long awaited Statement of Financial Accounting Standards No. 133:...for Derivative Instruments and Hedging Activities (FAS 133). and in August 1997 Congress passed The Taxpayer Relief Act of 1997. These regulations have... | |
 | Mark J. P. Anson - 1999 - 202 lapas
...A couple of examples will help to illustrate this point. See Financial Accounting Standards Board, Statement of Financial Accounting Standards No. 133,...for Derivative Instruments and Hedging Activities (June 1 998), par. 2 1 . If the risk being hedged is not the overall change in fair value, then two... | |
 | United States. Congress. Joint Committee on Taxation - 2001 - 620 lapas
...derivative financial instruments to market for financial reporting purposes because of the implementation of Statement of Financial Accounting Standards No. 133,...Derivative Instruments and Hedging Activities. Statement of Financial Accounting Standards No. 133 generally requires reporting companies to carry derivative... | |
 | Joseph Morris - 2001 - 624 lapas
...As a result, computer manufacturers may be affected by Financial Accounting Standards Board (FASB) Statement of Financial Accounting Standards No. 133,...for Derivative Instruments and Hedging Activities, because they might have financial instruments that now should be accounted for as derivatives. See... | |
 | World Bank - 2003 - 168 lapas
...presentation. Accounting for Derivatives: IBRD complies with the derivative accounting requirements of Statement of Financial Accounting Standards No. 133,...for Derivative Instruments and Hedging Activities", along with its amendments, as well as International Accounting Standard (IAS) 39, "Financial Instruments:... | |
 | A. W. Mullineux, Victor Murinde - 2003 - 830 lapas
...decade-long derivatives accounting debate ended in June 1998 when the FASB voted unanimously to issue the Statement of Financial Accounting Standards No. 133,...for Derivative Instruments and Hedging Activities ('SFAS 133'), released two years to the month after publication of the exposure draft (which was thereafter... | |
 | Dino Scigliano - 2003 - 374 lapas
...Accounting Standards as of June 1, 1998, Band I & II, New York (APB-Opinion, ARB, SFAC, SFAS. FASB (1998b), Statement of Financial Accounting Standards No. 133,...for Derivative Instruments and Hedging Activities, Norwalk, Connecticut. Feltham, GA (1996), Valuation, Clean Surplus Accounting, and Anticipated Equity... | |
 | United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs - 2003 - 530 lapas
...Servicing of Financial Assets and Extinguishments of Liabilities," and guidance for implementation of Statement of Financial Accounting Standards No. 133,...for Derivative Instruments and Hedging Activities." The FASB's Emerging Issues Task Force has issued several hundred "consensuses," each dealing in extreme... | |
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FASB Statement of Financial Accounting Standards No. 133, Accounting for Derivative Instruments and Hedging Activities... 
