The Impact of SFAS 133 on Income Smoothing by Banks Through Loan Loss Provisions
Language: en
Pages:
Authors: Emre Kilic
Categories:
Type: BOOK - Published: 2019 - Publisher:

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We examine the impact of SFAS 133, Accounting for Derivative Instruments and Hedging Activities, on the reporting behavior of commercial banks and the informati
Economic Consequences and Financial Statement Effects of SFAS No. 133 in Bank Holding Companies
Language: en
Pages: 138
Authors: Jongchan Park
Categories:
Type: BOOK - Published: 2004 - Publisher:

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Impact of US Derivatives Accounting Policy (SFAS 133) on Income Smoothing Choices and Disclosure of Derivatives Related Information
Language: en
Pages:
Authors: Vincent Papa
Categories:
Type: BOOK - Published: 2010 - Publisher:

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This study is on the effects of United States (US) Statement of Financial Accounting Standards number 133 (SFAS 133), Accounting for Derivatives Instruments and
The Earnings Smoothing Management Philosophy of BHCs in the SFAS - 133 Framework
Language: en
Pages: 13
Authors: Veliota Drakopoulou
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Type: BOOK - Published: 2016 - Publisher:

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Purpose- The main purpose of this paper is to examine whether or not Bank Holding Companies (BHCs) took advantage of SFAS's 133 differential treatment of the ch
Impact of US Derivatives Accounting Policy (SFAS 133) on Income Smoothing Choices and Disclosure of Derivatives Related Information
Language: en
Pages:
Authors: Vincent Papa
Categories:
Type: BOOK - Published: 2010 - Publisher:

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This study is on the effects of United States (US) Statement of Financial Accounting Standards number 133 (SFAS 133), Accounting for Derivatives Instruments and