Practical issues in implementing FASB 133

ALJ Hwang, JS Patouhas, D Schiela… - Journal of …, 2001 - search.proquest.com
FASB issued Statement No. 133 to achieve its objective of measuring all financial assets and
liabilities on company balance sheets at fair value. Hedge designations are critical. Each …

Derivatives: Some important questions and answers on implementing the new standard

GH Kozich, D Schiela - Journal of Corporate Accounting & …, 1999 - Wiley Online Library
… Kozich and Deidre SchielaDeidre Schiela, CPA, are accounting consultant partners in
the national office of PricewaterhouseCoopers LLP They provide the firm’s practice offices …

When Is FAS 133 Accounting Warranted? Accounting for Stock Purchase Warrants

D Schiela, DM Lukach, N Dougherty… - The Journal of …, 2001 - pm-research.com
Many start-up companies have made extensive use of warrants to purchase shares or stock
options. The value of a warrant is derived from the price of its underlying shares, as well as …

[CITATION][C] FASB/mortgage servicing rights, stock compensation, impairment, and more

DD Schiela - Journal of Corporate Accounting & Finance, 1994 - Wiley Online Library
Deidre D. Schiela ummertimeand the living is easy. Unfortunately, that’s not the case for the
FASB, The summer schedule was filled with S issuing the exposure draft on mortgage …

Alternative approaches to testing hedge effectiveness under SFAS No. 133

JD Finnerty, D Grant - Accounting Horizons, 2002 - search.proquest.com
Statement of Financial Accounting Standards (SFAS) standardizes the accounting treatment
for derivative instruments by requiring all entities to report their derivatives as assets and …