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Why hedge? : extent, nature, and determinants of derivative usage in U.S. municipalities
Khumawala, Saleha B.; Ranasinghe, Tharindra; Yan, Claire J. - In: Journal of accounting and public policy 35 (2016) 3, pp. 303-325
Persistent link: https://www.econbiz.de/10011502805
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Real effects of governmental accounting standards : evidence from GASB statement No. 53 : accounting and financial reporting for derivative instruments
Khumawala, Saleha B.; Ranasinghe, Tharindra; Yan, Claire J. - In: Journal of accounting and public policy 39 (2020) 5, pp. 1-14
Persistent link: https://www.econbiz.de/10012420924
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Real Effects of Governmental Accounting Standards : Evidence from GASB Statement No. 53 - Accounting and Financial Reporting for Derivative Instruments
Khumawala, Saleha - 2020
GASB Statement No. 53, Accounting and Financial Reporting for Derivative Instruments, (GASB 53) significantly altered U.S. governmental sector accounting of derivative instruments by mandating the recognition of hitherto off-balance sheet derivative instruments in the government-wide statement...
Persistent link: https://www.econbiz.de/10012823877