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- Title
FASB's Ratification of Recent EITF Consensuses.
- Authors
Holzmann, Oscar J.; Munter, Paul
- Abstract
The article reports that the U.S. Financial Accounting Standards Board (FASB) ratified the consensuses reached at the Emerging Issues Task Force (EITF) meeting in its December 11, 2015. It mentions issues on which EITF consensus was reached including "Recognition of Breakage for Certain Prepaid Stored-Value Products;" "Effect of Derivative Contract Novations on Existing Hedge Accounting Relationships;" and "Contingent Put and Call Options in Debt Instruments."
- Subjects
FINANCIAL Accounting Standards Board; DERIVATIVE securities; HEDGE funds; ACCOUNTING; OPTIONS (Finance)
- Publication
Journal of Corporate Accounting & Finance (Wiley), 2016, Vol 27, Issue 4, p75
- ISSN
1044-8136
- Publication type
Article
- DOI
10.1002/jcaf.22165