[BOOK][B] Financial instruments: a comprehensive guide to accounting and reporting

R Sangiuolo, LF Seidman - 2008 - books.google.com
Rosemarie Sangiuolo is an independent consultant with background in the financial services
industry and accounting standard-setting. She specializes in accounting and reporting for …

An FASB Perspective on the Objectives, Implementation, and Impact of FASB Statement No. 133

M Probst, R Sangiuolo - The Journal of Retirement, 2001 - pm-research.com
Innovation and dynamic growth in financial markets prompted the Financial Accounting
Standards Board (FASB) to undertake an extensive project to create new accounting guidance …

Combating the Teleological Drift of Life Insurance Solvency Regulation: The Case for a Meta-Risk Management Approach to Principles-Based Reserving

RF Weber - Berkeley Bus. LJ, 2011 - HeinOnline
This article presents the recent US" principles-based reserving"(PBR) reform of life insurance
solvency regulation as a case study of how regulatory systems can"'drift" from their putative …

Real earnings management through syndicated lending

A Ertan - Review of accounting studies, 2022 - Springer
I examine whether banks manage syndicated loan originations to achieve financial reporting
goals. Using a large sample of loans and relying on a within-quarter analysis, I find that …

Competing for a share of global derivatives markets: trends and policy choices for the United States

D Duffie, HTC Hu - U of Texas Law, Law and Econ Research Paper, 2008 - papers.ssrn.com
This is a preliminary study on the status of the US in the global market for derivatives-related
services. We include some of the policy choices available to enhance this status. We begin …

[HTML][HTML] Alimoghaddam, Kamran

ADT Barrett - cell.com
AUTHOR INDEX: Molecular Therapy Skip to Main Content Advertisement Molecular Therapy
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[CITATION][C] 2005 Miller Financial Instruments

LF Seidman, R Sangiuolo - 2004 - CCH Tax and Accounting

[CITATION][C] Accounting issues: Derivatives and hedging in the US: Time to move on

R SANGIUOLO, RC WILKINS - Accountancy International, 1998

[CITATION][C] F, Financial Instruments, CHICAGO: CCH, 2008

R SANGIUOLO, L SEIDMAN

[HTML][HTML] Концепции определения, признания и оценки финансовых вложений в соответствии с российскими и международными стандартами финансовой …

АЮ Попов - Вестник Омского университета. Серия «Экономика», 2015 - cyberleninka.ru
Обусловлена необходимость совершенствования бухгалтерского законодательства в
отношении учета и отражения в отчетности финансовых вложений. Для достижения …