In 2017 my
Website was migrated to the clouds and reduced in size.
Hence some links below are broken.
Contact me at
rjensen@trinity.edu if you really need to file that is missing.
Recommended Readings and Links to FAS 133 and IAS 39
Bob Jensen at Trinity University
Bob Jensen's Glossary and Transcriptions of Experts at http://faculty.trinity.edu/rjensen/acct5341/speakers/133glosf.htm
For a FAS 133 flow chart, go to http:/faculty.trinity.edu/rjensen/acct5341/speakers/133flow.htm
Recommended Readings for FAS 133 and IAS 39
A helpful site on FAS 133 is at http://fas133.com
For a FAS 133 flow chart, go to http://faculty.trinity.edu/rjensen/acct5341/speakers/133flow.htm
You will find that at least two accounting firms publish pretty good books. KPMG has a large book with lots of examples. You can read about this at http://www.us.kpmg.com/fs/publications/banking/deriv.html
PriceWaterhouseCoopers (PWC) has a 576 page book entitled "A Guide to Accounting for Derivative Instruments and Hedging Activities," 1999. I cannot find a web link to this book, although I am sure there must be a web link somewhere.
The FASB has a CD-ROM course at http://www.rutgers.edu/Accounting/raw/fasb/
The for-free IASC comparison study of IAS 39 versus FAS 133 (by Paul Pacter) at http://www.iasc.org.uk/news/cen8_142.htm
Readers interested in downloading the Joint Working Group IASC Exposure Draft entitled Financial Instruments: Issues Relating to Banks should follow the downloading instructions at http://www.iasc.org.uk/frame/cen3_112.htm. (Trinity University students may find this on J:\courses\acct5341\iasc\jwgfinal.pdf ).
On December 14, 1999 the FASB issued Exposure Draft 204-B entitled Reporting Financial Instruments and Certain Related Assets and Liabilities at Fair Value. This document can be downloaded from http://www.rutgers.edu/Accounting/raw/fasb/draft/draftpg.html (Trinity University students can find the document at J:\courses\acct5341\fasb\fvhtm.htm ).
The non-free FASB comparison study of all standards entitled The IASC-U.S.
Comparison Project: A Report on the Similarities and Differences between IASC
Standards and U.S. GAAP
SECOND EDITION, (October 1999) at http://www.rutgers.edu/Accounting/raw/fasb/IASC/iascus2d.html
Technical References http://faculty.trinity.edu/rjensen/acct5341/speakers/references.htm
Published articles at http://www.schoolfp.cibc.com/articles/articles_body.htm
Glossaries
Comprehensive risk and trading glossary at http://risk.ifci.ch/SiteMap.htm
Related glossaries are listed at http://faculty.trinity.edu/rjensen/bookbus.htm
Dear Professor Jensen,
You can get news or free e-mail about FAS 133 from Global Treasury News at http://www.gtnews.com/risk/
The following links are helpfull in order to understand FAS 133, especially for my student at STAN. I'm sorry if you have already known about those links.
1. DOWNLOAD Summary of Derivatives Types from FASB at http://www.rutgers.edu/Accounting/raw/fasb/derivsum.exe
2. Introductory Cases on Accounting for Derivative Instruments and Hedging Activities Abstract: Introductory Cases on Accounting for Derivative Instruments and Hedging Activities*. Walter R. Teets. and. Robert Uhl. Overall Case Objectives and Content. Case Listing and Summaries. Download the case and supporting material in a single .ZIP file by clicking. here.. http://www.gonzaga.edu/faculty/teets/index0.html
Thank you,
Rudi Handoko
April 25, 2002 message from Charlie Stutesman [southwestern.email@swcollege.com]
Dear Professor Jensen,
In direct contrast to most trade training derivatives texts which emphasize issues related to the pricing and hedging of derivatives, this groundbreaking text is designed for those who want to teach students how to manage derivatives to maximize firm value through risk management. DERIVATIVES AND RISK MANAGEMENT presents the crucial tools necessary for executives and future derivatives players to effectively hedge with derivatives in order to protect firms from losses.
* WRITTEN TO EMPHASIZE THE ROLE OF MANAGERS: Managers will use derivatives to maximize firm value as opposed to traders who may use derivatives to speculate.
* MANAGERIAL APPLICATION BOXES: Preparing users to meet the challenges of today's business decisions, real-world applications bring chapter concepts to life.
* TECHNICAL BOXES: Concepts presented within the chapters are taken to a higher level of conceptual or mathematical rigor.
We encourage you to request a complimentary exam copy of DERIVATIVES AND RISK MANAGEMENT (ISBN: 0-538-86101-0) by Stulz. Simply reply to this message, contact your South-Western, Thomson Learning representative, call the Thomson Learning Academic Resource Center at 1-800-423-0563, or go to:
http://esampling.thomsonlearning.com/s1.asp?Rid=1+JWA+1719&SC=2SCF2262
South-Western has helped provide generations of learners with a solid foundation and true understanding of finance. Now more than ever, follow the proven leader into a new century with relevant, comprehensive, and up-to-date finance products and information.
Sincerely,
Charlie Stutesman
Senior Marketing Manager
charlie.stutesman@swlearning.com
Internet Links of Possible Interest
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Dear Professor Jensen,
You can get news or free e-mail about FAS 133 from Global Treasury News at http://www.gtnews.com/risk/
The following links are helpfull in order to understand FAS 133, especially for my student at STAN. I'm sorry if you have already known about those links.
1. DOWNLOAD Summary of Derivatives Types from FASB at http://www.rutgers.edu/Accounting/raw/fasb/derivsum.exe
2. Introductory Cases on Accounting for Derivative Instruments and Hedging Activities Abstract: Introductory Cases on Accounting for Derivative Instruments and Hedging Activities*. Walter R. Teets. and. Robert Uhl. Overall Case Objectives and Content. Case Listing and Summaries. Download the case and supporting material in a single .ZIP file by clicking. here.. http://www.gonzaga.edu/faculty/teets/index0.html
Thank you,
Rudi Handoko
A message from Ira Kawaller on January 13, 2002
Hi Bob,
I wanted to alert you to the fact that I posted another article on the Kawaller and Company website, "The New World Under FAS 133." It came out in the latest issue of the GARP Review. It deals with the economics and accounting considerations relating to the use of cross-currency interest rate swaps. The link below brings you to the paper:
http://www.kawaller.com/pdf/garpswaps.pdf
I also posted a new calendar of events, at
http://www.kawaller.com/schedule/calendar.pdf
To navigate to the links in this email message, click on them. If that does not work, copy the link and paste it into the address field of your browser.
Please feel free to contact me if you have any questions, comments, or suggestions. Thanks for your consideration.
Ira Kawaller kawaller@kawaller.com
http://www.kawaller.com
Bob Jensen's documents on FAS 133, FAS 138, and IAS 39 are at http://faculty.trinity.edu/rjensen/caseans/000index.htm