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FESTIVALS - Accounting & Auditing - Government Accounting - Municipalities Get a Healthy Dose of Reality on Postemployment Benefits
Kelley, Ann Galligan; Ruggieri, Margaret P. - In: The CPA journal 77 (2007) 4, pp. 28
Persistent link: https://www.econbiz.de/10007770405
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ACCOUNTING TRANSPARENCY FOR POST RETIREMENT BENEFITS: COULD THE NEW FASB STANDARD RESULT IN NEGATIVE EQUITY?
Kelley, Ann Galligan; Ruggieri, Margaret P. - In: Global Journal of Business Research 1 (2007) 2, pp. 65-71
The Financial Accounting Standards Board (FASB) issued a new standard, Statement of Financial Accounting Standards (SFAS) No. 158, Employers’ Accounting for Defined Benefit Pension and Other Postretirement Plans, on September 29, 2006, which is an amendment of FASB Statements No. 87, 88,...
Persistent link: https://www.econbiz.de/10011205691
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DO YOU KNOW WHERE YOUR DERIVATIVES ARE?
Kelley, Ann Galligan - In: Global Journal of Business Research 6 (2012) 4, pp. 85-95
This paper is designed to assist individuals and organizations in understanding the role and risks of derivatives in two specific areas -- debt management and investing. The various risks associated with derivatives are discussed in this article. Similar to collateralized debt obligations (CDOs)...
Persistent link: https://www.econbiz.de/10011205842
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RISK MANAGEMENT - Why a Good Derivatives Policy Could Protect Your Job
Galligan Kelley, Ann - In: Strategic finance : leadership strategies in … 92 (2011) 12, pp. 47-50
Persistent link: https://www.econbiz.de/10009167059