Slide 1Derivatives: Practical Issues in Implementing the Standard Eric S. Berman, MSA, CPA Deputy Comptroller Commonwealth of Massachusetts June 27, 2007 Slide 2 One Investors…
1. Presented By:Dhaval Dedhia (08) 2. • Accounting Standard 30 defines derivatives as: A derivative is a financial instrument or other contractwithin the scope of this…
Slide 1 PRESENTED BY: BERT SMITH & CO. GOVERNMENT FINANCE OFFICERS ASSOCIATION OF THE WASHINGTON METROPOLITAN AREA GASB UPDATE 2009 November 20, 2009 Slide 2 GASB STATEMENT…
Slide 1 GASB 53 Accounting and Financial Reporting for Derivative Instruments – The Basics Slide 2 Is it a Derivative? What is the Fair Value of Derivative? Is Derivative…
Derivatives Definition Derivative --- a financial instrument or other contract deriving value from changes in the price or rate of a related asset or liability Total Value…
2010-18S GASB 53 Accounting and Financial Reporting for Derivative Instruments â The Basics 1 Is it a Derivative? What is the Fair Value of Derivative? Is Derivative Hedging…