Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 2 of 2
Full-Text Articles in Accounting
The Dow 30’S Compliance With The Provisions Of Sfas 159 And 157 For Investments In Equity Securities, Veliota Drakopoulou
The Dow 30’S Compliance With The Provisions Of Sfas 159 And 157 For Investments In Equity Securities, Veliota Drakopoulou
Publications
Although, SFAS 159 has raised the bar for disclosure requirements and improved investors, analysts, and financial statement users understanding of managements’ rationale for implementing the Fair Value Option (FVO) for equity securities, it has been criticized to prospect entities to structure transactions that are intended to lever a specific accounting effect. Companies by appointing the fair value option for underwater investments in certain securities can move those securities from the available-for-sale and held-to-maturity categories into the trading category and record the unrealized losses as an essential portion of the cumulative-effect adjustment to retained earnings without reproducing any losses on the …
Bank Holding Companies’ Accounting Versus Economic Hedging Activities In The Sfas 133 Framework, Veliota Drakopoulou
Bank Holding Companies’ Accounting Versus Economic Hedging Activities In The Sfas 133 Framework, Veliota Drakopoulou
Business Administration - Worldwide
The goal of this research was to investigate the controversy surrounding the inability of Statement of Financial Accounting Standard No. 133 (SFAS 133), Accounting for Derivative Instruments and Hedging Activities to portray the economics of hedging. This research examined whether or not the possibility of increased volatility evolved from economic hedges that do not qualify for hedge accounting under SFAS 133 prompted Bank Holding Companies (BHCs) to adjust their corporate risk management strategy to one that is more accounting responsive. Based on the results of this research, BHCs' which increased the level of accounting hedges and decreased the level of …