'Fair value option' presentation slideshows

Intermediate Accounting 14th Edition

Cash and Receivables. 7. Intermediate Accounting 14th Edition. Kieso, Weygandt, and Warfield. Learning Objectives. Identify items considered cash. Indicate how to report cash and related items. Define receivables and identify the different types of receivables.

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Financial Accounting Standards Board

Financial Accounting Standards Board. National Association of Regulatory Utility Commissioners FASB Update October 8, 2007 Robert C. Wilkins Senior Project Manager rcwilkins@fasb.org 203-956-5236. Disclaimer.

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Excerpt from: What the heck is work anyway? by Alexander Kjuerulf

Excerpt from: What the heck is work anyway? by Alexander Kjuerulf.

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Chapter 7

Chapter 7. Cash and Receivables. 1. Cash. Few problems easy valuation and classification requires significant controls (Appendix 7A) Petty cash (Appendix 7A ) Bank reconciliations (Appendix 7A ) BE 7-15 Restrictions on cash disclosure presentation compensating balances

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S.3855 Actuarial Challenges

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Accounting and Financial Reporting Trends

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The Fair Value Option

The Fair Value Option. SFAS No. 159 With IFRS comparison at end. Why was FAS159 issued?. IFRS permits a fair-value election for financial instruments (IAS 39) FASB wants to converge with IASB This standards moves US GAAP closer to IFRS

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Michael P. Cangemi FEI President and CEO May 3, 2007 Baruch Financial Reporting Conference

Michael P. Cangemi FEI President and CEO May 3, 2007 Baruch Financial Reporting Conference. FEI Mission. To be the preeminent association for financial executives via:. Networking. Knowledge. Advocacy. Ethics. Providing forums for peer networking . Alerting members to emerging issues .

274 views • 13 slides

Investment Alternatives

Investment Alternatives. Consolidation Equity Method Cost Method Held to Maturity Available for Sale Trading Securities. Mark-to-Market. Investment Alternatives. Note the Tables on p. 655 and 671 Keep significant influence in mind. Held to Maturity. Bond accounting Bond valuation

389 views • 13 slides