Add to ORKG(hereafter the Committee) is charged with responding to requests for input from standards setters on issues related to financial reporting. The Committee is pleased to respond to the Joint Working Group of Standard Setters (JWG) invitation to comment on “Recommendations on accounting for financial instruments and similar items ” (hereafter the Proposal). The comments in this letter reflect the views of the individuals on the Committee and not those of the American Accounting Association. Our response addresses four specific issues about the Proposal: scope, elimination of hedge accounting, transfers of financial instruments, and performance measurement including fair value interest. The Proposal differs substantially from the FASB’s Decembe...
The prlmary purpose of the paper is to analyse a reasoned framework of principles that will provide ...
This paper examines Australian and Singaporean users’ views on fair value accounting for all financi...
and other observers of the Roundtable on Fair Value Accounting Standards with input regarding the us...
(hereafter the Committee) is charged with responding to requests for input from standards setters on...
The Financial Accounting Standards Committee of the American Accounting Association (“the Committee”...
(hereafter, the Committee) is charged with responding to requests for input from standard setters on...
Committee (the Committee) with responding to requests for comment from standard setters on issues re...
As suggested by many commentators, the Financial Accounting Standards Board (FASB) has been drifting...
(hereafter the “Committee”) is charged with responding to requests for input from standard setters o...
Association (hereinafter the Committee) is charged with responding to requests for input on issues r...
The Financial Accounting Standards Committee of the American Accounting Association (hereinafter the...
Association (hereinafter the Committee) is charged with responding to requests for input on issues r...
The Financial Instruments Joint Working Group of standard setters (the Joint Working Group) proposed...
Under International Financial Reporting Standards (IFRS), as under all other main accounting regimes...
In the last years the spotlight has been on the debate over fair-value accounting that is blamed to ...
The prlmary purpose of the paper is to analyse a reasoned framework of principles that will provide ...
This paper examines Australian and Singaporean users’ views on fair value accounting for all financi...
and other observers of the Roundtable on Fair Value Accounting Standards with input regarding the us...
(hereafter the Committee) is charged with responding to requests for input from standards setters on...
The Financial Accounting Standards Committee of the American Accounting Association (“the Committee”...
(hereafter, the Committee) is charged with responding to requests for input from standard setters on...
Committee (the Committee) with responding to requests for comment from standard setters on issues re...
As suggested by many commentators, the Financial Accounting Standards Board (FASB) has been drifting...
(hereafter the “Committee”) is charged with responding to requests for input from standard setters o...
Association (hereinafter the Committee) is charged with responding to requests for input on issues r...
The Financial Accounting Standards Committee of the American Accounting Association (hereinafter the...
Association (hereinafter the Committee) is charged with responding to requests for input on issues r...
The Financial Instruments Joint Working Group of standard setters (the Joint Working Group) proposed...
Under International Financial Reporting Standards (IFRS), as under all other main accounting regimes...
In the last years the spotlight has been on the debate over fair-value accounting that is blamed to ...
The prlmary purpose of the paper is to analyse a reasoned framework of principles that will provide ...
This paper examines Australian and Singaporean users’ views on fair value accounting for all financi...
and other observers of the Roundtable on Fair Value Accounting Standards with input regarding the us...