Accounting for derivatives
著者
書誌事項
Accounting for derivatives
Irwin Professional Pub., 1997
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注記
Includes bibliographical references and index
内容説明・目次
内容説明
The statements and directives that are issued by the Financial Accounting Standards Board and the Securities and Exchange Commission provide general guidelines for most aspects of derivative accounting, but fail to provide concrete and comprehensive guidance for many specific transactions. The corporate accountant is forced to make judgement calls on how to account for these complex transactions, at the risk of misinterpreting the meaning of the statements. "Accounting for Derivatives" provides an overview of derivative trading strategies and valuation techniques, explaining the nuances in the existing FASB and SEC statements, offering interpretive guidance, and proposing methods to account for situations not specifically covered by the statements. "Accounting for Derivative" covers: uses of derivatives in risk management; accounting standards for free-standing and embedded derivatives and securitizations; valuation of derivatives; and management control of derivative operations.
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