2008 CCH Accounting for Derivatives and Hedging
2008 CCH Accounting for Derivatives and Hedging

Author: James F. Green

Publisher: CCH

Published: 2007

Total Pages: 1304

ISBN-13: 9780808091004

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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.

CCH Accounting for Financial Assets and Liabilities: Sales, Transfers, and Extinguishments
CCH Accounting for Financial Assets and Liabilities: Sales, Transfers, and Extinguishments

Author: John E. Stewart

Publisher: CCH

Published: 2006-11

Total Pages: 822

ISBN-13: 9780808090571

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CCH Accounting for Leases analyzes FASB Statement No. 13, Accounting for Leases, which was released in November 1976, and the numerous successive Interpretations, Technical Bulletins, and Emerging Issue Task Force consensus issues that have been issued since then. Since Statement's 13 issuance, the FASB has amended the Statement 18 times, issued 6 Interpretations, and 12 Technical Bulletins. Further, the EITF has addressed leasing transactions in more than 30 different Issues (excluding issues related to consolidations of special purpose entities). This publication delves into the complex nature of the criteria set through defining a lease and determining whether it should be accounted for as a sale/purchase or as an operating lease. CCH Accounting for Leases also includes various interpretations and commentary related to investment tax credits (ITC) in the event ITC is reinstated in the future.

Approaches to Enterprise Risk Management
Approaches to Enterprise Risk Management

Author: Bloomsbury Publishing

Publisher: A&C Black

Published: 2010-07-01

Total Pages: 242

ISBN-13: 1849300267

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Approaches to Enterprise Risk Management is a multi-author book written by leading experts in the field of risk management including Aswath Damodoran, John C. Groth and David Shimko. It is a valuable tool that enables you to assess the potential business threats, both from within your organization and from external sources. It comprises over 25 chapters covering the range of risks your organization might face including financial, strategic, operational risks. It offers you over 20 practical step-by-step guides on the required steps to cope with any detrimental event that could impact on your company's financial health. There are also a range of checklists including Balancing Hedging Objectives with Accounting Rules (FAS 133) , Creating a Risk Register, What Is Forensic Auditing? And Managing and Auditing the Risk of Business Interruption, Captive Insurance Companies: How to Reduce Your Costs, Hedging Credit Risk-Case Studies and Strategies.

Approaches to Enterprise Risk Management
Approaches to Enterprise Risk Management

Author: Bloomsbury Information Ltd.

Publisher: A&C Black

Published: 2010-07-01

Total Pages: 242

ISBN-13: 1849300038

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In the current climate, it is essential to identify risk exposure across a firm to mitigate or minimise potential threats to its financial health. Approaches to Enterprise Risk Management is a multi-author volume encompassing best-practice approaches in a range of activities, written by leading experts in the field of risk management.

SEC Docket
SEC Docket

Author: United States. Securities and Exchange Commission

Publisher:

Published: 1998

Total Pages: 1138

ISBN-13:

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International Accounting/Financial Reporting Standards Guide 2009
International Accounting/Financial Reporting Standards Guide 2009

Author: David Alexander

Publisher: CCH

Published: 2008-11

Total Pages: 756

ISBN-13: 9780808092261

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Understanding reporting standards issued by the IASB is essential for those who prepare and/or interpret financial statements and are required to comply with the increasingly complex set of international accounting and financial reporting standards. The International Accounting/Financial Reporting Standards Guide is your survival handbook in today's global economy. It keeps you up-to-date on the latest general and industry-specific international reporting standards and the proposed changes on your immediate horizon that will most likely alter the way in which you must account for and disclose information.

GAAP Financial Statement Disclosures Manual 2008-2009
GAAP Financial Statement Disclosures Manual 2008-2009

Author: George Georgiades

Publisher: CCH

Published: 2008-06

Total Pages: 1284

ISBN-13: 9780808091813

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The GAAP Guide Level A, in both the text and on the accompanying easy-to-use CD-ROM, analyzes authoritative GAAP literature contained in Level A of the GAAP hierarchy, established by Statement on Auditing Standards No. 69, which include FASB Statements and Interpretations, as well as APB Opinions and Accounting Research Bulletins. It is written in clear, comprehensible language. Each pronouncement is discussed in a comprehensive format that makes it easy to understand and apply. Practical illustrations and examples demonstrate and clarify specific accounting principles.