Bob Jensen at Trinity University
AAA = American Accounting Association, 5717 Bessie Drive, Sarasota, FL 34233. Phone: 813-921-7747 and Fax: 212-596-6213. The web site is at http://www.rutgers.edu/Accounting/raw/aaa/
AICPA = American Institute of Certified Public Accountants, 1211 Avenue of the Americas, New York, NY 10036-8775. Phone: 212-596-6224 and Fax: 212-596-6292. The web site is at http://www.aicpa.org/
FASB = Financial Accounting Standards Board, P.O. Box 5116, Norwalk, CT 06856-5116. Phone: 203-847-0700 and Fax: 203-849-9714. The web site is at http://www.rutgers.edu/Accounting/raw/fasb/
IASC = International Accounting Standards Committee, 166 Fleet Street, London EC4A 2DY,
United Kingdom
Phone: +44 (171) 353-0565 Direct Pubications Order Phone: +44 (171) 427-5927
Fax: +44 (171) 353-0562
General E-mail: iasc@iasc.org.uk The web
site is at http://www.iasc.org.uk/
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AAA Financial Accounting Standards Committee Response to FASB Discussion Documents (1995a). "Response to the FASB Discussion Document 'Accounting for Hedging and Other Risk-adjusting Activities: Questions for Comment and Discussion,' " Accounting Horizons 9, March, 87-91.
AAA Financial Accounting Standards Committee Response to FASB Discussion Documents (1995b). "Response to the FASB Exposure Draft 'Disclosure about Derivative Financial Instruments and Fair Value of Financial Instruments,' " Accounting Horizons 9, March, 92-95.
AAA Securities and Exchange Commission Liaison Committee (1995). "Mountaintop Issues: From the Perspective of the SEC," Accounting Horizons 9, March, 79-86.
AICPA Washington Update (1997). "SEC Adopts New Disclosure Rules for Derivatives," Journal of Accountancy, April, 9-10.
AICPA FITF Report (1994). Financial Instruments Task Force Report to the AICPA Executive Committee, "Derivatives --- Current Accounting and Auditing Literature," (New York: American Institute of Certified Public Accountants).
Beresford, D.R. and T.L. Johnson (1996). "Is a Second Income Statement Needed?" Journal of Accountancy, April, 69-72.
Carey, D. (1995). "Getting Risk's Number," Institutional Investor, February, 59-64.
Choi, F.D.S. and G.G. Mueller (1992). International Accounting (Englewood Cliffs, NJ: Prentice-Hall, Second Edition).
Duffy, D. and M. Huang (1996). "Swap Rates and Credit Quality," The Journal of Finance, July, 921-950.
Estrella, A. D., J. Hendricks, S. Kambbu, S. Shin, and S. Walter (1994). "The Price Risk of Options Positions: Measurement and Capital Requirements," Federal Reserve Bank of New York Quarterly Review, Summer-Fall, 27-45.
FASB SFAS 130 (1998a). "Reporting Comprehensive Income," (Norwalk, CT:: Financial Accounting Standards Board).FASB SFAS 133 (1998b). "Accounting for Derivative Instruments and Hedging Activities," Publication Number 186-B 20 (Norwalk, CT: Financial Accounting Standards Board). See
http://WWW.Trinity.edu/rjensen/acct5341/speakers/133glosf.htm#SFAS133 .FASB SFAS 133 (1998). "Accounting for Derivative and Similar Financial Instruments and for Hedging Activities," Publication Number 186-B, June 1998, Product Code S133 (Norwalk, CT: Financial Accounting Standards Board).
FASB Exposure Draft (1996a). "Proposed Statement of Financial Accounting Standards: Reporting Comprehensive Income," No. 162-A, June 20 (Norwalk, CT: Financial Accounting Standards Board).
FASB Exposure Draft (1996b). "Proposed Statement of Financial Accounting Standards: Accounting for Derivative and Similar Financial Instruments and for Hedging Activities," No. 162-B, June 20 (Norwalk, CT: Financial Accounting Standards Board).
FASB Prospectus (1996). "Summary of the Proposed Standard on Accounting for Derivative Financial Instruments and Hedging Activities," April 4 (Norwalk, CT: Financial Accounting Standards Board).
FASB SFAS 107 (1991). "Disclosures About Fair Value of Financial Instruments," April 4 (Norwalk, CT: Financial Accounting Standards Board. You can read more about SFAS 107 and other FASB standards at http://www.rutgers.edu/Accounting/raw/fasb/st/stpg.html .
IASC IAS 39 (1998). "Financial Instruments: Recognition and Measurement," (London, England: The International Accounting Standards Committee). See http://WWW.Trinity.edu/rjensen/acct5341/speakers/133glosf.htm#IASC .Jensen, R.E. (1999). "SFAS 133 and IAS 39 Glossary and Transcriptions of Experts on Accounting for Derivative Instruments and Hedging Activities," a free online document at
http://www.trinity.edu/rjensen/133glosf.htm .Johnson, T.L., H.G. Bullen, and V.W. Kern (1994). "Hedge Accounting: Is Deferral the Only Option?" Journal of Accountancy, January, 53-58.
Joseph, M.S. and S.A. Wolthemath (1995). "How to Preserve Hedge Accounting," Financial Executive 11, May/June, 32-35.
Rue, J.C., D.E. Tosh, and W.B. Francis (1988), "Accounting for Interest Rate Swaps," Management Accounting 69, July, 43-49.
Schrand, C.M. (1997). "The Association Between Stock-Price Interest Rate Sensitivity and Disclosures about Derivative Instruments," The Accounting Review, January, 87-109.
SFAS 107 (See FASB SFAS 107).