The Resource Accounting and disclosure for derivatives instruments, Charles A. Borek, CPA, J.D., M.B.A., Christian Johnson, J.D., CPA, Loyola University, Chicago School of Law, Mary Grossman, J.D., CPA, Milwaukee, Wisconsin

Accounting and disclosure for derivatives instruments, Charles A. Borek, CPA, J.D., M.B.A., Christian Johnson, J.D., CPA, Loyola University, Chicago School of Law, Mary Grossman, J.D., CPA, Milwaukee, Wisconsin

Label
Accounting and disclosure for derivatives instruments
Title
Accounting and disclosure for derivatives instruments
Statement of responsibility
Charles A. Borek, CPA, J.D., M.B.A., Christian Johnson, J.D., CPA, Loyola University, Chicago School of Law, Mary Grossman, J.D., CPA, Milwaukee, Wisconsin
Creator
Contributor
Author
Issuing body
Subject
Genre
Language
eng
Summary
"Bloomberg Tax Accounting Portfolio 5112-3rd, Accounting and Disclosure for Derivative Instruments, examines how an entity accounts for derivatives and hedging activities under authoritative generally accepted accounting principles (GAAP) set out in the Financial Accounting Standards Board's Accounting Standards Codification (ASC)."
Member of
Cataloging source
BNA
Characteristic
updating web site
http://library.link/vocab/creatorName
Borek, Charles A
Entry convention
integrated entry
LC call number
HF5616.U5
LC item number
A345 no. 5112-3rd (INTERNET)
Nature of contents
dictionaries
Original alphabet or script of title
basic roman
Regularity
complete irregular
http://library.link/vocab/relatedWorkOrContributorName
  • Johnson, Christian A.
  • Grossman, Mary
  • Tax Management Inc
Series statement
Accounting policy & practice portfolios : accounting rules and disclosures
Series volume
portfolio 5112-3rd
http://library.link/vocab/subjectName
Derivative securities
Label
Accounting and disclosure for derivatives instruments, Charles A. Borek, CPA, J.D., M.B.A., Christian Johnson, J.D., CPA, Loyola University, Chicago School of Law, Mary Grossman, J.D., CPA, Milwaukee, Wisconsin
Instantiates
Publication
Note
  • Authors: Christian Johnson and Mary Grossman, <August 3, 2015>
  • "Including sample documentation for hedging transactions provided by Ira Kawaller, Ph.D., Kawaller & Company and Reva Steinberg, CPA, BDO Seidman, LLP."
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
Detailed analysis. Overview -- Introduction to derivatives -- Definition of a derivative and scope of ASC 815 -- Accounting for derivative instruments not designated as hedges -- Hedge accounting -- Hedge effectiveness -- U.S. GAAP disclosure requirements -- U.S. Securities and Exchange Commission disclosure requirements -- Working papers
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)86110249
System details
Mode of access: World Wide Web
Label
Accounting and disclosure for derivatives instruments, Charles A. Borek, CPA, J.D., M.B.A., Christian Johnson, J.D., CPA, Loyola University, Chicago School of Law, Mary Grossman, J.D., CPA, Milwaukee, Wisconsin
Publication
Note
  • Authors: Christian Johnson and Mary Grossman, <August 3, 2015>
  • "Including sample documentation for hedging transactions provided by Ira Kawaller, Ph.D., Kawaller & Company and Reva Steinberg, CPA, BDO Seidman, LLP."
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
Detailed analysis. Overview -- Introduction to derivatives -- Definition of a derivative and scope of ASC 815 -- Accounting for derivative instruments not designated as hedges -- Hedge accounting -- Hedge effectiveness -- U.S. GAAP disclosure requirements -- U.S. Securities and Exchange Commission disclosure requirements -- Working papers
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)86110249
System details
Mode of access: World Wide Web

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