The association between SFAS No. 119 derivatives disclosures and the foreign exchange risk exposure of manufacturing firms

Article Abstract:

Issues concerning the relationship between Statement of Financial Accounting Standards No. 119, as it applies to foreign exchange derivatives disclosure, and investment assessment are examined. Topics include the use of risk exposure as the benchmark for determining effect of derivative disclosure; and the informational value of notional amounts, nonderivatives-related exposure, foreign currency gains and losses, and disclosure of fair value.

World, Statistical Data Included, Accounting and auditing, Derivatives (Financial instruments), Foreign exchange, International finance

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The impact of SFAS No. 131 on information and monitoring

Article Abstract:

The Financial Accounting Standards Board's standard 131 increases monitoring and reporting tasks and causes more firm information to be revealed.

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Accounting discretion in fair value estimates: an examination of SFAS 142 goodwill impairments

Article Abstract:

The impact of Statement of Financial Accounting Standards 142 on firm's stock prices and reporting of employee stock options is examined.

Management dynamics, Securities issued, listed, Regulation, Licensing, and Inspection of Miscellaneous Commercial Sectors, Reporting & Disclosure, Financial Regulation & Reporting, Venture Analysis, Analysis, Management, Securities, Business enterprises, Company business management, Company securities, Employee stock options, Financial disclosure

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