Before the Accounting Standards Board published additional clarifying rules, it was not untypical for companies to account for transactions as sales, despite continuing interests in and control over the transferred assets (i.e. receivables or financial assets in security lending/repo transactions). In essence those transactions would rather have to be treated as secured borrowings as opposed [...]
Archives for June, 2010
Member Login
Random Blog Authors
Tags
- ABS Accounting Standards Codification X FASB Accounting Standards Codification Accrual Basis of Accounting AFS Asset Allocation Available-for-sale Biotech Bonds Bottom Up Investing Business Form CMBS constant dollar accounting copyright credit spread efficient frontier Equity Fair Value Fair Value Definition under IFRS and US GAAP FAS 157 FASB Accounting Standards Codification™ FSP FAS 157-4 fundamental analysis Held-to-maturity HTM Installment Sales Method Limited Liability Company Matching Principle P/E partnership patent Portfolio Management portfolio theory Price Earnings Ratio Return on Equity RMBS ROE Securitized Products SFAS 89 sole proprietorship technical analysis Top Down Investing trade date accounting trademark trade secret Trading