What analysts need to know about accounting for derivatives

Financial Analysts Journal

Volumn 60, Issue 2, 2004, Pages 24-30

  Kawaller, Ira G ^a  

^a Kawaller and Company LLC   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 20444434233     PISSN: 0015198X     EISSN: None     Source Type: Journal    
DOI: 10.2469/faj.v60.n2.2606     Document Type: Review

References (5)

1. AFP. 2002. "The Impact of FAS 133 on the Risk Management Practices of End Users of Derivatives - 2002 Survey Results." Association for Financial Professionals (September).
2. FASB. 2001. Statement of Financial Accounting Standards No. 133: Accounting for Derivative Instruments and Hedging Activities. Financial Accounting Standards Board (10 December).
3. Hodder, Leslie, and Mary Lea McAnally. 2001. "SEC Market-Risk Disclosures: Enhancing Comparability." Financial Analysts Journal, vol. 57, no. 2 (March/April):62-78.
4. Kawaller, Ira G., and Paul Koch. 2000. "Meeting the 'Highly Effective Expectation' Criterion for Hedge Accounting." Journal of Derivatives, vol. 7, no. 4 (Summer):79-87.
5. SEC. 1997. Disclosure of Accounting Policies for Derivative Financial Instruments, and Derivative Commodity Instruments (Release No. 33-7386) and Disclosure of Quantitative and Qualitative Information about Market Risk Inherent in Derivative Financial Instruments, Other Financial Instruments and Derivative Commodity Instruments (Release No. 34-38223). IC-22487, FRR48, International Series No. 1047, File No. 27-35-95. Washington, DC: SEC.