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- SFAS 150: Accounting for financial instruments with characteristics of both liability and equity
- If your company or client has buy-sell agreements that obligate the corporation to purchase the stock of shareholders upon death or termination, then you will be affected.In May 2003, the Financial Accounting Standards Board FASB released SFAS No. 150 to provide clarification on certain financial instruments that have characteristics of...
- Research articles 2003-10-01
- ACCOUNTING FOR DERIVATIVES UNDER SFAS No. 133.
- The Financial Accounting Standards Board FASB recently released SFAS No. 133, Accounting for Derivative Instruments and Hedging Activities. This pronouncement is the result of prolonged deliberations that began in 1992 due to the increased use and complexity of derivatives, resulting in growing concern about the accounting...
- Research articles 2000-03-01
- Through the investment maze: making the transition to SFAS 115. (Statement of Financial Accounting Standards)
- FASB Statement 115 on accounting for debt and equity securities was recently issued. Our experience, in talking with practicing CPAs, has indicated that Statement 115 offers little assistance for making the transition from Statement 12 to Statement 115. Even though CPAs are looking for additional guidance, we have discovered nothing...
- Research articles 1995-02-01
- SFAS No. 115: new accounting rules for investments in debt and equity securities. (Statement of Financial Accounting Standards)
- SFAS No. 115 supersedes SFAS No. 12 and amends SFAS No. 65. No. 115 provides a situational approach for investments in debt and equity that have readily-determinable fair values which is based on managerial intent regarding investments in financial instruments. (Reprinted by permission of the publisher.)Financial instruments are risky investments.(1)...
- Research articles 1994-02-01
- New guidance on SFAS 115. (accounting for debt and equity securities)
- In November 1995, the Financial Accounting Standards Board FASB published 'Special Report: A Guide to Implementation of Statement 115 on Accounting for Certain Investments in Debt and Equity Securities' This Report answers the most frequently asked quesIn November 1995, the Financial Accounting Standards Board FASB published 'Special Report: A Guide...
- Research articles 1997-04-01
- SFAS No. 150: accounting for financial instruments with liabilities and equities characteristics: what will the AICPA come up with next—and what does it all mean to you! RMA's ongoing series looks at implications for bankers
- Except for instruments indexed to and potentially settled in the issuers' own shares, SFAS No. 150 will significantly change the accounting for many types of financial instruments and could even lead to certain firms now violating their debt covenants.
- Research articles 2004-02-01
- First Data Corporation to Restate Historical Financial Statements Based on Review of SFAS 133; No Impact on Cash Flows, Stockholders' Equity or on Timing of Western Union Spin-Off
- DENVER -- First Data Corporation (NYSE: FDC) announced today that it will restate its Form 10-K for the year ended December 31, 2005 and its Form 10-Q's for the quarters ended March 31, 2006 and June 30, 2006 to reflect the current U.S. Securities and Exchange Commission SEC interpretations of...
- Research articles 2006-08-22
Additional Resources
- AFS Technologies, Inc. Completes Acquisition of Sales Partner Systems, Inc
- Closes on a $5.2 Million Equity and Mezzanine Financing Led by Ticonderoga Capital and Merion Investment Partners, LP PHOENIX -- AFS Technologies, Inc. ("AFS"), the leading provider of enterprise software solutions to the Food & Beverage industries, announced today that it has completed the acquisition, for cash and stock,...
- Research articles 2007-10-01
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