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Derivatives: Were 1994 disclosures adequate?

Derivatives: Were 1994 disclosures adequate? CCC 1044-8 136/96/070202 14 10 1996 John Wiley & Sons, Inc. Robert H. Hen is Coopers & Lybrand’s Associate National Director of Accounting and SEC Services. Mr. H e n is Coopers’ leading partner in the area of accounting for derivatives and financial instruments. He has authored numerous publications on this topic. Mr. H e n is a member of the Financial Accounting Standards Board‘s Financial Instruments Task Force, the AICPA SEC Regulations Committee, and the New York Stock Exchange’s International Capital Markets Committee. Frederick J. Elmy is a technical services partner in Coopers & Lybrand‘s National Accounting & SEC Services Group. A s a technical services partner, Mr. Elmy provides technical support to the firmk practice ofices and clients by monitoring the activities of the FASB, EITF, GASB, AcSEC, and the SEC, and develops C&L$ positions and practice guidance on current accounting and reporting issues. He is currently monitoring the activities of the FASBs financial instruments project. Brian J. Bushee is a Ph.D. candidate in accounting at the University of Michigan. He participated in Coopers & Lybrand L.L.P.k Ph.D. internship program during this past summer where he worked in the Accounting & SEC Services Group in C&Cs http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Corporate Accounting & Finance Wiley

Derivatives: Were 1994 disclosures adequate?

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Publisher
Wiley
Copyright
Copyright © 1995 Wiley Periodicals, Inc., A Wiley Company
ISSN
1044-8136
eISSN
1097-0053
DOI
10.1002/jcaf.3970070204
Publisher site
See Article on Publisher Site

Abstract

CCC 1044-8 136/96/070202 14 10 1996 John Wiley & Sons, Inc. Robert H. Hen is Coopers & Lybrand’s Associate National Director of Accounting and SEC Services. Mr. H e n is Coopers’ leading partner in the area of accounting for derivatives and financial instruments. He has authored numerous publications on this topic. Mr. H e n is a member of the Financial Accounting Standards Board‘s Financial Instruments Task Force, the AICPA SEC Regulations Committee, and the New York Stock Exchange’s International Capital Markets Committee. Frederick J. Elmy is a technical services partner in Coopers & Lybrand‘s National Accounting & SEC Services Group. A s a technical services partner, Mr. Elmy provides technical support to the firmk practice ofices and clients by monitoring the activities of the FASB, EITF, GASB, AcSEC, and the SEC, and develops C&L$ positions and practice guidance on current accounting and reporting issues. He is currently monitoring the activities of the FASBs financial instruments project. Brian J. Bushee is a Ph.D. candidate in accounting at the University of Michigan. He participated in Coopers & Lybrand L.L.P.k Ph.D. internship program during this past summer where he worked in the Accounting & SEC Services Group in C&Cs

Journal

Journal of Corporate Accounting & Finance – Wiley

Published: Dec 1, 1995

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