<![CDATA[equity and sfa Resources | BNET]]> en-us <![CDATA[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]]> Tue, 22 Aug 2006 00:00:00 -0700 FDC FDC <![CDATA[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]]> Sun, 01 Feb 2004 00:00:00 -0800 <![CDATA[SFAS 150: Accounting for financial instruments with characteristics of both liability and equity]]> Wed, 01 Oct 2003 23:59:59 -0700 <![CDATA[ACCOUNTING FOR DERIVATIVES UNDER SFAS No. 133.]]> Wed, 01 Mar 2000 23:59:59 -0800 <![CDATA[New guidance on SFAS 115. (accounting for debt and equity securities)]]> Tue, 01 Apr 1997 00:00:00 -0800 <![CDATA[Through the investment maze: making the transition to SFAS 115. (Statement of Financial Accounting Standards)]]> Wed, 01 Feb 1995 23:59:59 -0800 <![CDATA[SFAS No. 115: new accounting rules for investments in debt and equity securities. (Statement of Financial Accounting Standards)]]> Tue, 01 Feb 1994 23:59:59 -0800