haku: @author Parks, J. T. / yhteensä: 3
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| Tekijä: | Parks, J. T. |
| Otsikko: | The portfolio accounting controversy |
| Lehti: | Journal of Accountancy
1989 : NOV, p. 81-84, 86 |
| Asiasana: | PORTFOLIO MANAGEMENT ACCOUNTING PRINCIPLES INTEREST RATES |
| Kieli: | eng |
| Tiivistelmä: | Need for accounting guidance to keep pace with changes in the financial markets, related to financial reporting and portfolio management, interest rate risk and accounting risk. The interest rate and views of specialists. Changing conditions. Perceived abuses. Investment portfolio policy and accounting guidelines. Interpretation of GAAP by FASB staff. Differing current practice. Problem created by Federal Home Loan Bank Board's guidelines. Unclear prognosis. A Box gives a chronology of events of the portfolio accounting controversy. |
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