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- Title
Derivative Financial Instruments, Stock Compensation, and Other Projects Make for a Busy Schedule.
- Authors
Baxter, Warner L.
- Abstract
Focuses on the three exposure drafts (ED) on derivative financial instruments, mutual life insurance enterprises and loan impairment issued by the Federal Accounting Standards Board (FASB) in April 1994. Enumeration of the disclosures required by the ED regarding derivative financial instruments; Provision of the FASB Interpretation No. 40, "Applicability of Generally Accepted Accounting Principles to Mutual Life Insurance and Other Enterprises;" Purpose of the issuance of an ED, "Accounting by Creditors for Impairment of a Loan–Income Recognition, an Amendment of FASB Statement No. 114.
- Subjects
UNITED States; EXPOSURE drafts; ACCOUNTING standards; DERIVATIVE securities; MUTUAL life insurance companies; FEDERAL Accounting Standards Board; FINANCE
- Publication
Journal of Corporate Accounting & Finance (Wiley), 1994, Vol 5, Issue 4, p563
- ISSN
1044-8136
- Publication type
Article
- DOI
10.1002/jcaf.3970050412