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Accounting Horizons

Volumn 10, Issue 4, 1996, Pages 109-122

Derivatives, hedging and comprehensive income

(2) Johnson, L Todd a Swieringa, Robert J b

a Financial Accounting Standards Board ^*

b YALE UNIVERSITY (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0347386977 PISSN: 08887993 EISSN: 15587975 Source Type: Journal
DOI: None Document Type: Note

Times cited : (7)

References (17)

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- Reporting Financial Performance
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- Accounting Standards Board (ASB). 1992. Reporting Financial Performance. Financial Reporting Standard No. 3. London: ASB.
- (1992) Financial Reporting Standard , Issue.3

2
- 0004010669
- Norwalk, CT: FASB
- Adams, J. B., and C. J. Montesi. 1995. Major Issues Related to Hedge Accounting. Norwalk, CT: FASB.
- (1995) Major Issues Related to Hedge Accounting
- Adams, J.B.¹ Montesi, C.J.²

3
- 20444458796
- Norwalk, CT: FASB
- Bierman, H., Jr., L. T. Johnson, and D. S. Peterson. 1991. Hedge Accounting: An Exploratory Study of the Underlying Issues. Norwalk, CT: FASB.
- (1991) Hedge Accounting: An Exploratory Study of the Underlying Issues
- Bierman Jr., H.¹ Johnson, L.T.² Peterson, D.S.³

4
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- Economist, The. 1996. A survey of corporate risk management: Unaccounted for (February 10-16): 20-21.
- Economist, The. 1996. A survey of corporate risk management: Unaccounted for (February 10-16): 20-21.

5
- 77449099313
- Foreign Currency Translation
- Financial Accounting Standards Board FASB, Stamford, CT
- Financial Accounting Standards Board (FASB). 1981. Foreign Currency Translation. Statement No. 52. Stamford, CT.
- (1981) Statement , Issue.52

6
- 77449127381
- Accounting for Futures Contracts
- Stamford, CT
- -. 1984a. Accounting for Futures Contracts. Statement No. 80. Stamford, CT.
- (1984) Statement , Issue.80

7
- 77449119730
- Recognition and Measurement in Financial Statements of Business Enterprises
- Stamford, CT
- -. 1984b. Recognition and Measurement in Financial Statements of Business Enterprises. Concepts Statement No. 5. Stamford, CT.
- (1984) Concepts Statement , Issue.5

8
- 77449135999
- Employers' Accounting for Pensions
- Stamford, CT
- -. 1985. Employers' Accounting for Pensions. Statement No. 87. Stamford, CT.
- (1985) Statement , Issue.87

9
- 77449093702
- Disclosure of Information about Financial Instruments with Off-Balance-Sheet Risk and Financial Instruments with Concentrations of Credit Risk
- Norwalk, CT
- -. 1990. Disclosure of Information about Financial Instruments with Off-Balance-Sheet Risk and Financial Instruments with Concentrations of Credit Risk. Statement No. 105. Norwalk, CT.
- (1990) Statement , Issue.105

10
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- Disclosures about Fair Value of Financial Instruments
- Norwalk, CT
- -. 1991. Disclosures about Fair Value of Financial Instruments. Statement No. 107. Norwalk, CT.
- (1991) Statement , Issue.107

11
- 77449111692
- Accounting for Certain Investments in Debt and Equity Securities
- Norwalk, CT
- -. 1993. Accounting for Certain Investments in Debt and Equity Securities. Statement No. 115. Norwalk, CT.
- (1993) Statement , Issue.115

12
- 77449093802
- Disclosure about Derivative Financial Instruments and Fair Value of Financial Instruments
- Norwalk, CT
- -. 1994. Disclosure about Derivative Financial Instruments and Fair Value of Financial Instruments. Statement No. 119. Norwalk, CT.
- (1994) Statement , Issue.119

13
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- Exposure Draft. Norwalk, CT
- -. 1996a. Accounting for Derivative and Similar Financial Instruments and for Hedging Activities. Exposure Draft. Norwalk, CT.
- (1996) Accounting for Derivative and Similar Financial Instruments and for Hedging Activities

14
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- Exposure Draft. Norwalk, CT
- -. 1996b. Reporting Comprehensive Income. Exposure Draft. Norwalk, CT.
- (1996) Reporting Comprehensive Income

15
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- Toward reporting comprehensive income
- December
- Johnson, L. T., C. L. Reither, and R. J. Swieringa. 1995. Toward reporting comprehensive income. Accounting Horizons (December): 128-137.
- (1995) Accounting Horizons , pp. 128-137
- Johnson, L.T.¹ Reither, C.L.² Swieringa, R.J.³

16
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- Sarasota, FL: AAA
- Paton, W., and A. C. Littleton. 1940. An Introduction to Corporate Accounting Standards. Sarasota, FL: AAA.
- (1940) An Introduction to Corporate Accounting Standards
- Paton, W.¹ Littleton, A.C.²

17
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- Accounting for what-you-may-call-its
- October
- Sprouse, R. T. 1966. Accounting for what-you-may-call-its. Journal of Accountancy (October): 45-53.
- (1966) Journal of Accountancy , pp. 45-53
- Sprouse, R.T.¹

* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.