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BNET Business Dictionary
- Financial Instrument
- any contract that gives rise to both a financial asset of one entity and a financial liability or equity instrument of another entity. Financial instruments include both primary financial instruments,...
- Financial Instrument definition on BNET »
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- FASB Issues Invitation to Comment, Reducing Complexity in Reporting Financial Instruments, including IASB Discussion Paper, Reducing Complexity in Reporting Financial Instruments
- NORWALK, Conn. -- The Financial Accounting Standards Board FASB today issued an Invitation to Comment ITC on Reducing Complexity in Reporting Financial Instruments, including International Accounting Standards Board IASB Discussion Paper, Reducing Complexity in Reporting Financial Instruments. The ITC seeks input from constituents on whether there is a need for...
- Research articles 2008-03-28
- FASB Issues Preliminary Views on Financial Instruments with Characteristics of Equity
- NORWALK, Conn. -- The Financial Accounting Standards Board FASB today issued its Preliminary Views PV, Financial Instruments with Characteristics of Equity, to obtain feedback on the Board's proposal to simplify and improve financial reporting for financial instruments with characteristics of equity. The proposal represents a major step in the development...
- Research articles 2007-11-30
- 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
- NORWAY: SIV JENSEN FEARS SWEDISH TAKEOVER.(of Oslo Stock Exchange)(Brief Article)
- The Progress Party's Siv Jensen is afraid that the Norwegian system for buying and selling financial instruments could be hijacked by Swedish interests. Ms Jensen, who chairs the Storting's Finance Committee, has now called on Norwegian investors The Progress Party's Siv Jensen...
- Research articles 2003-03-24
- SIV JENSEN FEARS SWEDISH TAKEOVER
- The Progress Party's Siv Jensen is afraid that the Norwegian system forbuying and selling financial instruments could be hijacked by Swedishinterests. Ms Jensen, who chairs the Storting's Finance Committee, has nowcalled on Norwegian investors to ensure tThe Progress Party's Siv Jensen is afraid that the Norwegian system forbuying and selling...
- Research articles 2003-03-24
- FASB's project on financial instruments. (Financial Accounting Standards Board)
- The FASB recognized in the 1980s that resolving the complex issues regarding financial instruments would be time consuming but also realized that improving disclosures of financial instruments was necessary in the meantime. As a result, three Statements oThe FASB recognized in the 1980s that resolving the complex issues regarding financial...
- Research articles 1995-04-01
- FASB Offers Its Preliminary Views on Fair Value.(Brief Article)
- The Financial Accounting Standards Board recently published its preliminary views on measuring financial instruments at fair value. The document is the next step in a wide-ranging Board project related to financial instrument issues. Comments on th The Financial Accounting Standards Board recently published its...
- Research articles 2000-03-01
- FASB: Accounting For Financial Instruments.(Financial Accounting Standards Board report)(Brief Article)
- The business and investment environment is fundamentally changing, due to advances in financial risk management and information technology, globalization of capital markets and accelerated use of sophisticated derivatives and other complex financial The business and investment environment is fundamentally changing, due to advances in...
- Research articles 2001-03-01
- Financial Mathematics Conference at University of Chicago Features Worldwide Experts in Financial Instruments
- Nobel Prize Winner Robert Engle Among Economists and Mathematicians Presenting Papers on Volatility and High Frequency Data
- Research articles 2007-04-27
- Seidman to 'conduct' FASB on financial instruments. (Assurance: technical developments, professional issues and engagement changes).
- NORWALK, CONN. -- Financial reporting authority Leslie F. Seidman, CPA, has been named to replace John K. Wulff on the Financial Accounting Standards Board. Having literally written the book on financial instruments, Seidman joins the board at a tim NORWALK, CONN. -- Financial reporting authority...
- Research articles 2003-06-02
- FASB issues statement on accounting for certain financial instruments, exposure draft on special-purpose entities
- The Financial Accounting Standards Board has issued Statement No. 150, Accounting for Certain Financial Instruments with Characteristics of both Liabilities and Equity. The statement improves the accounting for certain financial instruments that, under prThe Financial Accounting Standards Board has issued Statement No. 150, Accounting for Certain Financial Instruments with Characteristics...
- Research articles 2003-07-01
- FAS 105: the future of disclosure standards for financial instruments
- Off-balance sheet disclosure of financing obligations is not a new topic for the accountant, but it does represent an issue yet to be completely resolved. The FASB first addressed the topic (FAS No. 13) when it was faced with some lease issues left unresolved by the APB. In a later...
- Research articles 1992-11-01
- Comprehensive accounting for derivatives and hedging activities.
- The Financial Accounting Standards Board FASB added the financial instruments project to its agenda in 1986 to address financial reporting issues resulting from the development of innovative financial instruments. Deliberations on issues related to deriThe Financial Accounting Standards Board FASB added the financial instruments project to its agenda in 1986...
- Research articles 1998-07-01
- FASB Publishes Special Report of the Joint Working Group of Standard Setters on Financial Instruments
- Business Editors
- Research articles 2001-01-05
- Statement by Herbert A. Biern, Deputy Associate Director, Division of Banking, Supervision and Regulation, before the Committee on Banking, Housing, and Urban Affairs, U.S. Senate, July 17, 1996 - prime bank financial instrument fraud - Statements to the
- Statement by Herbert A. Biern, Deputy Associate Director, Division of Banking Supervision and Regulation, before the Committee on Banking, Housing, and Urban Affairs, US Senate, July 17, 1996 I am pleased to appear before the Committee on Banking, Housing, and Urban Affairs to discuss actions that the Federal Reserve has...
- Research articles 1996-09-01
- Spirent Communications plc announces Holding(s) in Company
- TR-1i: NOTIFICATION OF MAJOR INTERESTS IN SHARES 1. Identity of the issuer or the underlying issuer of Spirent Communications plc existing...
- Research articles 2007-03-23
- Mantas Addresses New Regulations with Advances in Compliance, Fraud and Financial Instrument Coverage
- NEW YORK -- Mantas, the leading provider of enterprise-wide compliance solutions to the financial services industry, today introduced Mantas 4.2TM. The newest version of the Mantas products reflect greater protection for current and emerging regulatory requirements, increased fraud detection capabilities and increased support of financial instruments. Financial institutions face an...
- Research articles 2005-12-15
- FASB 119 & derivative financial instruments: disclosure & fair value
- Answer: They all suffered significant financial losses caused by derivatives. In fact, "derivatives trading brought the bank down," declared a press report soon after the news of the fall of Barings PLC was revealed in February 1995.
- Research articles 1996-01-01
- More market-value disclosures. (Financial Accounting Standards Board requirements on fair values of financial instruments) (Brief Article)
- More market-value disclosures. This month the Financial Accounting Standards Board is expected to release the final language on the market value accounting rule for debt securities approved in April. While bankers continue to digest this, as well as More market-value disclosures. This month the Financial...
- Research articles 1993-06-01
- Are Financial Instruments Issued by Agricultural Cooperatives Securities? A Framework of Analysis
- The Securities Act of 19332 and the Securities Exchange Act of 1934 provide the basic framework for regulation of the issuance, distribution, and trading of securities in the United States. The basic function of the Securities Acts is to shine direct light upon financial instruments through full and complete disclosure...
- White papers 2003-01-01
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