Now showing items 1-3 of 3
The Non-designation of Derivatives as Hedges for Accounting Purposes
(Georgia Institute of Technology, 2008-09)
The FASB recently issued Proposed Statement of Financial Accounting Standards, Accounting for Hedging Activities: An Amendment of FASB Statement No. 133. The proposed standard simplifies the accounting for hedging activities ...
The Effects on Measures of Profitability and Leverage of Recently Enacted Changes in Accounting for Minority Interests
(Georgia Institute of Technology, 2008-04)
The recently enacted FASB Statements 160 and 141(R) bring changes to accounting for noncontrolling interests (formerly known as minority interests) for companies with fiscal years beginning after December 15, 2008. In ...
The Effects of Recent Accounting Changes for In-process Research and Development
(Georgia Institute of Technology, 2008-05)
The newly-revised SFAS No. 141 (R), Business Combinations, offers some important changes in accounting for in-process research and development (IPR&D). Long expensed at the time of acquisition, IPR&D will henceforth be ...