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	<title><![CDATA[financial instrument Resources | BNET]]></title>
	<link><![CDATA[http://resources.bnet.com/topic/financial+instrument.html]]></link>
	<description><![CDATA[White papers, case studies, business articles, and blog posts relating to financial instrument]]></description>
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		<title><![CDATA[Shell NZ Bid at Advanced Stage: Infratil]]></title>
		<link><![CDATA[http://www.bnet.com/2407-13071_23-365607.html]]></link>
		<description><![CDATA[ Infratil is emphasising it has no need or intention to raise equity to fund its share of a proposed bid for Shell NZ's energy distribution and refining assets.Infratil and the NZ Superannuation Fund have formed a consortium, likely to be 50/50, to buy the Shell assets.At a briefing for...]]></description>
		<s:doctype><![CDATA[News items]]></s:doctype>
		<pubDate>Tue, 17 Nov 2009 14:02:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/asset.html"><![CDATA[Asset]]></category>
		<category domain="http://resources.bnet.com/topic/financial.html"><![CDATA[Financial]]></category>
		<category domain="http://resources.bnet.com/topic/financial+instrument.html"><![CDATA[Financial Instrument]]></category>
		<category domain="http://resources.bnet.com/topic/infratil.html"><![CDATA[Infratil]]></category>
		<category domain="http://resources.bnet.com/topic/asset+management.html"><![CDATA[Asset Management]]></category>
		<category domain="http://resources.bnet.com/topic/financial+accounting.html"><![CDATA[Financial Accounting]]></category>
		<category domain="http://resources.bnet.com/topic/financial+services.html"><![CDATA[Financial Services]]></category>
		<category domain="http://resources.bnet.com/topic/operational+planning.html"><![CDATA[Operational Planning]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[Finance]]></category>
		<category domain="http://resources.bnet.com/topic/business+operations.html"><![CDATA[Business Operations]]></category>
		<category domain="http://resources.bnet.com/topic/nzpa.html"><![CDATA[NZPA]]></category>
	</item>
	<item>
		<title><![CDATA[FASB Issues Invitation to Comment, Reducing Complexity in Reporting Financial Instruments, including IASB Discussion Paper, Reducing Complexity in Reporting Financial Instruments]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_m0EIN/is_2008_March_28/ai_n24962095]]></link>
		<description><![CDATA[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...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Fri, 28 Mar 2008 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/financial.html"><![CDATA[financial]]></category>
		<category domain="http://resources.bnet.com/topic/financial+accounting+standards+board.html"><![CDATA[Financial Accounting Standards Board]]></category>
		<category domain="http://resources.bnet.com/topic/financial+instrument.html"><![CDATA[financial instrument]]></category>
		<category domain="http://resources.bnet.com/topic/.html"><![CDATA[]]></category>
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	<item>
		<title><![CDATA[FASB Votes Against Blanket Deferral of Statement on Fair Value Measurements; Issues Preliminary Views on Financial Instruments]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb5675/is_200801/ai_n23714551]]></link>
		<description><![CDATA[The Financial Accounting Standards Board has reaffirmed its vote against a blanket deferral of Statement 157, Fair Value Measurements. For fiscal years beginning after Nov. 15,2007, companies will be required to implement the standard for financial assetsThe Financial Accounting Standards Board has reaffirmed its vote against a blanket deferral of...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Tue, 01 Jan 2008 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/financial.html"><![CDATA[financial]]></category>
		<category domain="http://resources.bnet.com/topic/financial+accounting+standards+board.html"><![CDATA[Financial Accounting Standards Board]]></category>
		<category domain="http://resources.bnet.com/topic/financial+instrument.html"><![CDATA[financial instrument]]></category>
		<category domain="http://resources.bnet.com/topic/.html"><![CDATA[]]></category>
	</item>
	<item>
		<title><![CDATA[Determining The Fair Value Of Financial Instruments Under IFRS In Current Market Condition]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=953677]]></link>
		<description><![CDATA[The objective of this paper is to enhance awareness of the requirements of International Financial Reporting Standards IFRS in relation to the determination of fair value of financial assets and financial liabilities and related disclosures in the context of current market conditions. This paper highlights those aspects of existing IFRS...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Thu, 13 Dec 2007 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/international+financial+reporting+standards.html"><![CDATA[International Financial Reporting Standards]]></category>
		<category domain="http://resources.bnet.com/topic/financial.html"><![CDATA[Financial]]></category>
		<category domain="http://resources.bnet.com/topic/financial+instrument.html"><![CDATA[Financial Instrument]]></category>
		<category domain="http://resources.bnet.com/topic/financial+asset.html"><![CDATA[Financial Asset]]></category>
		<category domain="http://resources.bnet.com/topic/financial+liability.html"><![CDATA[Financial Liability]]></category>
		<category domain="http://resources.bnet.com/topic/free+trade.html"><![CDATA[Free Trade]]></category>
		<category domain="http://resources.bnet.com/topic/financial+accounting.html"><![CDATA[Financial Accounting]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[Finance]]></category>
	</item>
	<item>
		<title><![CDATA[FASB Issues Preliminary Views on Financial Instruments with Characteristics of Equity]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_m0EIN/is_2007_Nov_30/ai_n21131341]]></link>
		<description><![CDATA[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...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Fri, 30 Nov 2007 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/equity.html"><![CDATA[equity]]></category>
		<category domain="http://resources.bnet.com/topic/financial.html"><![CDATA[financial]]></category>
		<category domain="http://resources.bnet.com/topic/financial+accounting+standards+board.html"><![CDATA[Financial Accounting Standards Board]]></category>
		<category domain="http://resources.bnet.com/topic/financial+instrument.html"><![CDATA[financial instrument]]></category>
		<category domain="http://resources.bnet.com/topic/.html"><![CDATA[]]></category>
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	<item>
		<title><![CDATA[Financial Mathematics Conference at University of Chicago Features Worldwide Experts in Financial Instruments]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_m0EIN/is_2007_April_27/ai_n27218389]]></link>
		<description><![CDATA[Nobel Prize Winner Robert Engle Among Economists and Mathematicians Presenting Papers on Volatility and High Frequency Data]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Fri, 27 Apr 2007 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/financial.html"><![CDATA[financial]]></category>
		<category domain="http://resources.bnet.com/topic/financial+instrument.html"><![CDATA[financial instrument]]></category>
		<category domain="http://resources.bnet.com/topic/university+of+chicago.html"><![CDATA[University of Chicago]]></category>
		<category domain="http://resources.bnet.com/topic/.html"><![CDATA[]]></category>
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	<item>
		<title><![CDATA[Spirent Communications plc announces Holding(s) in Company]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_pwwi/is_200703/ai_n18753564]]></link>
		<description><![CDATA[TR-1i:              NOTIFICATION OF MAJOR INTERESTS IN SHARES  1. Identity of the issuer or the underlying issuer of                Spirent Communications plc existing...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Fri, 23 Mar 2007 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/financial.html"><![CDATA[financial]]></category>
		<category domain="http://resources.bnet.com/topic/financial+instrument.html"><![CDATA[financial instrument]]></category>
		<category domain="http://resources.bnet.com/topic/shareholder.html"><![CDATA[shareholder]]></category>
		<category domain="http://resources.bnet.com/topic/spirent+communications.html"><![CDATA[Spirent Communications]]></category>
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	</item>
	<item>
		<title><![CDATA[FASB Issues Proposal on Fair Value Reporting Options, Standard on Reporting of Hybrid Financial Instruments]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb5675/is_200604/ai_n23714214]]></link>
		<description><![CDATA[The Financial Accounting Standards Board has issued an exposure draft that would provide companies with the option to report selected financial assets and liabilities at fair value. Under the option, any changes in fair value would be included in earningsThe Financial Accounting Standards Board has issued an exposure draft that...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Sat, 01 Apr 2006 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/financial.html"><![CDATA[financial]]></category>
		<category domain="http://resources.bnet.com/topic/financial+accounting+standards+board.html"><![CDATA[Financial Accounting Standards Board]]></category>
		<category domain="http://resources.bnet.com/topic/financial+instrument.html"><![CDATA[financial instrument]]></category>
		<category domain="http://resources.bnet.com/topic/.html"><![CDATA[]]></category>
	</item>
	<item>
		<title><![CDATA[Mantas Addresses New Regulations with Advances in Compliance, Fraud and Financial Instrument Coverage]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_m0EIN/is_2005_Dec_15/ai_n15948972]]></link>
		<description><![CDATA[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...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Thu, 15 Dec 2005 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/compliance.html"><![CDATA[compliance]]></category>
		<category domain="http://resources.bnet.com/topic/financial.html"><![CDATA[financial]]></category>
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		<category domain="http://resources.bnet.com/topic/mantas.html"><![CDATA[Mantas]]></category>
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	<item>
		<title><![CDATA[Converging With IASB Standards on Financial Instruments - ASB Plans for Implementation in the UK]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=237068]]></link>
		<description><![CDATA[This paper sets out the ASB's current plans for changes to the UK standards on financial instruments. All the decisions reported in this paper are tentative. In order to help entities reporting under UK standards prepare, the ASB has set out in this paper its plans for implementation of IFRS...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Fri, 01 Jul 2005 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/financial.html"><![CDATA[Financial]]></category>
		<category domain="http://resources.bnet.com/topic/financial+instrument.html"><![CDATA[Financial Instrument]]></category>
		<category domain="http://resources.bnet.com/topic/u.k..html"><![CDATA[U.K.]]></category>
		<category domain="http://resources.bnet.com/topic/standards.html"><![CDATA[Standards]]></category>
		<category domain="http://resources.bnet.com/topic/financial+reporting+council.html"><![CDATA[Financial Reporting Council]]></category>
		<category domain="http://resources.bnet.com/topic/financial+accounting.html"><![CDATA[Financial Accounting]]></category>
		<category domain="http://resources.bnet.com/topic/quality.html"><![CDATA[Quality]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[Finance]]></category>
		<category domain="http://resources.bnet.com/topic/business+operations.html"><![CDATA[Business Operations]]></category>
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	<item>
		<title><![CDATA[Accuracy does matter: High-End Numerical Techniques for the Robust Pricing of Structured Financial Instruments]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=121856]]></link>
		<description><![CDATA[This white paper presents the ideas behind these advanced numerical techniques. Parameter calibration in interest rate models is a notorious instable problem. It also presents the reason behind this phenomenon, and how regularization techniques should be applied to stabilize the problem. Many partial differential equations which arise in pricing of...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Mon, 01 Mar 2004 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/technique.html"><![CDATA[Technique]]></category>
		<category domain="http://resources.bnet.com/topic/financial.html"><![CDATA[Financial]]></category>
		<category domain="http://resources.bnet.com/topic/financial+instrument.html"><![CDATA[Financial Instrument]]></category>
		<category domain="http://resources.bnet.com/topic/interest+rate.html"><![CDATA[Interest Rate]]></category>
		<category domain="http://resources.bnet.com/topic/pricing+strategy.html"><![CDATA[Pricing Strategy]]></category>
		<category domain="http://resources.bnet.com/topic/mathconsult.html"><![CDATA[MathConsult]]></category>
		<category domain="http://resources.bnet.com/topic/productivity.html"><![CDATA[Productivity]]></category>
		<category domain="http://resources.bnet.com/topic/financial+accounting.html"><![CDATA[Financial Accounting]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[Finance]]></category>
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	<item>
		<title><![CDATA[SFAS No. 150: accounting for financial instruments with liabilities and equities characteristics: what will the AICPA come up with next&#151;and what does it all mean to you! RMA's ongoing series looks at implications for bankers]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_m0ITW/is_5_86/ai_n14897447]]></link>
		<description><![CDATA[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.]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Sun, 01 Feb 2004 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/accounting.html"><![CDATA[accounting]]></category>
		<category domain="http://resources.bnet.com/topic/aicpa.html"><![CDATA[AICPA]]></category>
		<category domain="http://resources.bnet.com/topic/equity.html"><![CDATA[equity]]></category>
		<category domain="http://resources.bnet.com/topic/financial.html"><![CDATA[financial]]></category>
		<category domain="http://resources.bnet.com/topic/financial+instrument.html"><![CDATA[financial instrument]]></category>
		<category domain="http://resources.bnet.com/topic/sfa.html"><![CDATA[SFA]]></category>
		<category domain="http://resources.bnet.com/topic/.html"><![CDATA[]]></category>
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	<item>
		<title><![CDATA[Accounting for Financial Instruments in the Banking Industry: Conclusions From a Simulation Model]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=135577]]></link>
		<description><![CDATA[The paper analyses the effects of three sets of accounting rules for financial instruments - Old IAS before IAS 39 became effective, Current IAS or US GAAP, and the Full Fair Value FFV model proposed by the Joint Working Group JWG - on the financial statements of banks. It develops...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Sat, 01 Nov 2003 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/commercial+banking.html"><![CDATA[Commercial Banking]]></category>
		<category domain="http://resources.bnet.com/topic/accounting.html"><![CDATA[Accounting]]></category>
		<category domain="http://resources.bnet.com/topic/financial.html"><![CDATA[Financial]]></category>
		<category domain="http://resources.bnet.com/topic/financial+instrument.html"><![CDATA[Financial Instrument]]></category>
		<category domain="http://resources.bnet.com/topic/center+for+financial+studies.html"><![CDATA[Center For Financial Studies]]></category>
		<category domain="http://resources.bnet.com/topic/banking.html"><![CDATA[Banking]]></category>
		<category domain="http://resources.bnet.com/topic/financial+accounting.html"><![CDATA[Financial Accounting]]></category>
		<category domain="http://resources.bnet.com/topic/financial+services.html"><![CDATA[Financial Services]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[Finance]]></category>
	</item>
	<item>
		<title><![CDATA[Derivatives: Risky Weapons Or Smart Bombs?]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=72942]]></link>
		<description><![CDATA[Derivatives are financial instruments whose pay-offs are based on the performance of an underlying asset, reference rate or index. Popular types include futures, forwards, options and swaps. Like all financial instruments, they create potential benefits and risks for their users. This article examines both in an effort to get past...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Mon, 01 Sep 2003 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/bank+of+america+corp..html"><![CDATA[Bank Of America Corp.]]></category>
		<category domain="http://resources.bnet.com/topic/financial+instrument.html"><![CDATA[Financial Instrument]]></category>
		<category domain="http://resources.bnet.com/topic/derivatives.html"><![CDATA[Derivatives]]></category>
		<category domain="http://resources.bnet.com/topic/financial+services.html"><![CDATA[Financial Services]]></category>
		<category domain="http://resources.bnet.com/topic/financial+accounting.html"><![CDATA[Financial Accounting]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[Finance]]></category>
		<category domain="http://rss.financialcontent.com/stocksymbol">BAC</category>
		<category domain="tickers">BAC</category>
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	<item>
		<title><![CDATA[FASB issues statement on accounting for certain financial instruments, exposure draft on special-purpose entities]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb5675/is_200307/ai_n23714746]]></link>
		<description><![CDATA[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...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Tue, 01 Jul 2003 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/accounting.html"><![CDATA[accounting]]></category>
		<category domain="http://resources.bnet.com/topic/equity.html"><![CDATA[equity]]></category>
		<category domain="http://resources.bnet.com/topic/financial.html"><![CDATA[financial]]></category>
		<category domain="http://resources.bnet.com/topic/financial+accounting+standards+board.html"><![CDATA[Financial Accounting Standards Board]]></category>
		<category domain="http://resources.bnet.com/topic/financial+instrument.html"><![CDATA[financial instrument]]></category>
		<category domain="http://resources.bnet.com/topic/.html"><![CDATA[]]></category>
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	<item>
		<title><![CDATA[Seidman to 'conduct' FASB on financial instruments. (Assurance: technical developments, professional issues and engagement changes). ]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_go1464/is_200306/ai_n8673269]]></link>
		<description><![CDATA[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...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Mon, 02 Jun 2003 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/financial.html"><![CDATA[financial]]></category>
		<category domain="http://resources.bnet.com/topic/financial+accounting+standards+board.html"><![CDATA[Financial Accounting Standards Board]]></category>
		<category domain="http://resources.bnet.com/topic/financial+instrument.html"><![CDATA[financial instrument]]></category>
		<category domain="http://resources.bnet.com/topic/.html"><![CDATA[]]></category>
	</item>
	<item>
		<title><![CDATA[Financial Instruments Fair Value Accounting for the Banking Industry]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=54318]]></link>
		<description><![CDATA[The paper analyses the effects of three sets of accounting rules for financial instruments - Old IAS before IAS 39 became effective, Current IAS or US GAAP, and the Full Fair Value FFV model proposed by the Joint Working Group JWG - on the financial statements of banks. It develops...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Sun, 01 Jun 2003 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/bank.html"><![CDATA[Bank]]></category>
		<category domain="http://resources.bnet.com/topic/accounting.html"><![CDATA[Accounting]]></category>
		<category domain="http://resources.bnet.com/topic/financial.html"><![CDATA[Financial]]></category>
		<category domain="http://resources.bnet.com/topic/financial+instrument.html"><![CDATA[Financial Instrument]]></category>
		<category domain="http://resources.bnet.com/topic/center+for+financial+studies.html"><![CDATA[Center For Financial Studies]]></category>
		<category domain="http://resources.bnet.com/topic/banking.html"><![CDATA[Banking]]></category>
		<category domain="http://resources.bnet.com/topic/financial+services.html"><![CDATA[Financial Services]]></category>
		<category domain="http://resources.bnet.com/topic/operational+accounting.html"><![CDATA[Operational Accounting]]></category>
		<category domain="http://resources.bnet.com/topic/gaap.html"><![CDATA[GAAP]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[Finance]]></category>
		<category domain="http://resources.bnet.com/topic/financial+accounting.html"><![CDATA[Financial Accounting]]></category>
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	<item>
		<title><![CDATA[FASB Sees Derivatives As Liabilities]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=100747]]></link>
		<description><![CDATA[From the executive summary: ‘The Financial Accounting Standards Board FASB issued a new statement that aimed to improve accounting for certain financial instruments, including mandatory redeemable shares, put options, and forward purchase contracts. Under previous regulations, companies could account for the aforesaid instruments as equity. The new statement responds to...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Fri, 16 May 2003 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/cfo+publishing+corp..html"><![CDATA[CFO Publishing Corp.]]></category>
		<category domain="http://resources.bnet.com/topic/financial+instrument.html"><![CDATA[Financial Instrument]]></category>
		<category domain="http://resources.bnet.com/topic/derivatives.html"><![CDATA[Derivatives]]></category>
		<category domain="http://resources.bnet.com/topic/financial+accounting+standards+board.html"><![CDATA[Financial Accounting Standards Board]]></category>
		<category domain="http://resources.bnet.com/topic/financial+accounting.html"><![CDATA[Financial Accounting]]></category>
		<category domain="http://resources.bnet.com/topic/financial+services.html"><![CDATA[Financial Services]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[Finance]]></category>
	</item>
	<item>
		<title><![CDATA[FASB Improves Accounting for Financial Instruments with Characteristics of both Liabilities and Equity]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=57869]]></link>
		<description><![CDATA[The Financial Accounting Standards Board FASB 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 previous guidance, issuers could account for as equity. The new Statement requires that those instruments be...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Thu, 15 May 2003 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/accounting.html"><![CDATA[Accounting]]></category>
		<category domain="http://resources.bnet.com/topic/financial.html"><![CDATA[Financial]]></category>
		<category domain="http://resources.bnet.com/topic/financial+instrument.html"><![CDATA[Financial Instrument]]></category>
		<category domain="http://resources.bnet.com/topic/financial+accounting+standards+board.html"><![CDATA[Financial Accounting Standards Board]]></category>
		<category domain="http://resources.bnet.com/topic/equity.html"><![CDATA[Equity]]></category>
		<category domain="http://resources.bnet.com/topic/financial+executives+international.html"><![CDATA[Financial Executives International]]></category>
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		<category domain="http://resources.bnet.com/topic/financial+accounting.html"><![CDATA[Financial Accounting]]></category>
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		<title><![CDATA[SIV JENSEN FEARS SWEDISH TAKEOVER]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb5561/is_200303/ai_n22662457]]></link>
		<description><![CDATA[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...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Mon, 24 Mar 2003 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/financial.html"><![CDATA[financial]]></category>
		<category domain="http://resources.bnet.com/topic/financial+instrument.html"><![CDATA[financial instrument]]></category>
		<category domain="http://resources.bnet.com/topic/microsoft+corp..html"><![CDATA[Microsoft Corp.]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">MSFT</category>
		<category domain="tickers">MSFT</category>
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