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| Author: | Bullen, H. G. Wilkins, R. C. Woods, C. C. |
| Title: | The fundamental financial instrument approach |
| Journal: | Journal of Accountancy
1989 : NOV, p. 71-73, 75, 77-78 |
| Index terms: | FINANCIAL ACCOUNTING ACCOUNTING PRINCIPLES MORTGAGES |
| Language: | eng |
| Abstract: | Review of fundamental financial instruments and their definition. The 6 identified by the US Financial Accounting Standards Board. Recognition and measurement. Compound financial instruments. Relationships between financial instruments. Accounting standards for financial instruments. Five Exhibits illustrate the study covering financial instruments; the 6 identified instruments; mortgages and mortgage-backed securities; interest rate swaps and literature. A Box provides the background. |
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