CCH Accounting for Derivatives and Hedging 2008

Przednia okładka
CCH, 2007 - 1274
CCH Accounting for Derivatives and Hedging offers professionals comprehensive guidance for applying the intricate and expansive requirements of FASB Statement No. 133, Accounting for Derivative Instruments and Hedging Activities, and its amendments. Since its issuance, the FASB has amended and interpreted Statement 133 numerous times, making the accounting guidance for derivatives and hedging activities one of the most complex and frequently misunderstood accounting principles used in business today. CCH Accounting for Derivatives and Hedging helps users identify the nuances of accounting for these types of activities and provides practical guidance on how to apply these principles to typical situations currently encountered in practice in numerous types of transactions, including: fair value hedges; interest-rate swaps; cash flow hedges; embedded derivative instruments; net investment hedges; and disclosures. This expansive guide provides professionals with a practical resource by selectively combining information from the official text of the FASB, along with information drawn from the rules and releases of the SEC, consensuses of the EITF, and lessons learned from leading practitioners in the field.
 

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Overview to Statement 133
13
Introduction
41
Scope and Definition
59
Method Investee
92
Derivative Instruments
98
ба3 A Company May Hold More Than
107
6b2 Natural Gas Exchanges
115
Initial Net Investment
122
Impairment
616
Cash Flow Hedges
629
28a1 Designating a Hedged Forecasted
641
28b2 PeriodbyPeriod vs Cumulative Measures
649
Recognition of Discontinued Cash
815
Impairment
831
Foreign Currency Hedges
849
Instruments FASB Question E3
858

ReEvaluated for Amended Contracts
195
10b13 When Flash Title Constitutes
207
Financial Guarantee Contracts
252
FASB Question B27
258
Derivative Instruments That
270
Certain Investment Contracts
278
FASB Question C3
290
113a Contract Indexed to Own Equity
299
Embedded Derivative Instruments
313
Recognition of Derivatives and Measurement
441
Fair Value Hedges
491
Counterparty FASB Question F6
500
20b1 Effect of Counterparty Credit Risk on Fair
509
20c1 Illustration of Fair Value Hedge to Monetize
516
20c3 Combinations of Options FASB Question E2
522
36A1 Cash Flow Hedge of Settlement of Foreign
867
Accounting by NotforProfit Organizations and Other
927
Disclosures
933
Reporting Cash Flows of Derivative Instruments That
950
Effective Date and Transition
957
Example of Bifurcation of Existing Hybrid Contracts
989
Implementation Guidance
1049
AfterTax Hedging of Foreign
1137
Assessing Effectiveness and Measuring Ineffectiveness of Cash Flow Hedges
1145
Measuring Ineffectiveness of an Attempted
1149
Derivative Accounting
1159
Index of Accounting Literature Cited
1169
Glossary
1195
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