Table of Contents

Primary Article

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

  Melissa Probst and Rosemarie Sangiuolo

  Special Issues Fall 2001, 2001 (1) 11-18
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  Survey Results

  Ira G Kawaller and The Research Department of the Association for Financial Professionals

  Special Issues Fall 2001, 2001 (1) 19-24
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  Beyond Adoption

  James J. Rozsypal, John Woods and Michael T. Dolan

  Special Issues Fall 2001, 2001 (1) 25-29
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  A Software Developer's View Into FAS 133

  Keith F. Bergman

  Special Issues Fall 2001, 2001 (1) 31-33
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  FAS 133 Raises Complex Tax Issues for Corporate Treasurers

  Peter J. Connors

  Special Issues Fall 2001, 2001 (1) 34-38
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  Central Treasury Challenges and Solutions

  Peter B. Marshall

  Special Issues Fall 2001, 2001 (1) 39-43
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  Testing Hedge Effectiveness

  John M. Althoff and John D. Finnerty

  Special Issues Fall 2001, 2001 (1) 44-51
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  Use of Regression in Assessing Hedge Effectiveness

  Robert L. Royall

  Special Issues Fall 2001, 2001 (1) 52-61
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  Earnings Impact of Derivatives Under Hedge Accounting

  Andrew J Kalotay and Leslie A. Abreo

  Special Issues Fall 2001, 2001 (1) 62-64
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  A Guide for Hedging FX Risk of Anticipated Transactions

  Brian L. May and Steven J. Walter

  Special Issues Fall 2001, 2001 (1) 65-71
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  Option Hedging Strategies Under FAS 133

  Jeffrey Wallace

  Special Issues Fall 2001, 2001 (1) 72-76
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  Hedging Cross-Currency and Interest-Rate Exposures Under FAS 138

  David Kwun

  Special Issues Fall 2001, 2001 (1) 77-79
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  Using Eurodollar Futures to Create Inexpensive, Synthetic Swaps That Qualify for Hedge-Accounting Treatment

  Jeff Bauman, John Coleman and Rob Powell

  Special Issues Fall 2001, 2001 (1) 80-85
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  Using Physical Commodity Contracts to Avoid Earnings Volatility

  David Dines

  Special Issues Fall 2001, 2001 (1) 86-89
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  When Is FAS 133 Accounting Warranted? Accounting for Stock Purchase Warrants

  Deidre Schiela, David M. Lukach, Nora Dougherty and J. Douglas Summa

  Special Issues Fall 2001, 2001 (1) 90-97
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  Ongoing Training for FAS 133

  Walter R. Teets

  Special Issues Fall 2001, 2001 (1) 98-112