FASB on fair value accounting standards can be divided into two categories, one for financial instruments, one for the long-term assets and long-term liabilities. From the FASB's work schedule and has issued guidelines relating to fair value accounting of view, fair value accounting of financial instruments have from the start, and gradually extended to long-term assets and long-term liabilities of the tendency. Fair value of financial instruments and the relevant criteria, including SFAS105, SFAS107 and SFAS119.
二级圆柱齿轮减速器课程设计+装配图+轴的设计+结构图SFAS105 FASB on financial instruments is the first disclosure of the first phase of standards. Initial research phase focused on corporate disclosure requirements related to balance-sheet risk and credit risk of financial instruments, the scope, nature and conditions. Other research phase will require the disclosure of financial instruments other information.
SFAS107 requires all companies (whether financial institutions or other enterprises) must be in the accounting statements or the notes, disclose the fair value of financial instruments, if they estimated the fair value of financial instruments is feasible to say. It also requires companies to disclose estimated fair values of financial instruments using the methods and significant assumptions. Here said the fair value of financial instruments generally refers to the current market price at the reporting date. If the current market value of financial instruments not available, may have similar risks and characteristics of the market value of other financial instruments as fair value, or other valuation methods, such as the present value of future cash flows, or by option pricing models, matrix pricing model estimate value as a fair value. If you can not on the fair value of financial instruments, practical estimation, the company must state the reasons are difficult to estimate and disclose financial instruments help users determine the fair value of the relevant information, such as book value of these financial instruments value of the real interest rate, maturity,etc.
SSFAS119 requires the disclosure of derivative financial instruments (such as futures, options, forward contracts, currency hedging exchange, etc.) the fair value of related information, including:
(1) the amount of derivative financial instruments, nature and terms of trade;
(2) hold or issue derivative financial instruments of purposes, including trading purposes and non-trading purposes (such as hedging, etc.);
VB+SQL大学生就业管理系统论文+源码+需求分析+ER图+DFD图(3) to transactions for the purpose of derivative financial instruments, must be disclosed in the reporting period, the average fair value and transaction gains and losses, for the purpose of non-trading derivative financial instruments, to explain the hold or issue derivative financial instruments such The purpose and accounting treatment;
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