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

Recommended Readings

Recommended Links

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

Bob Jensen's FAS 133 and IAS 39 Glossary

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

Erivatives.com (URL = http://www.erivatives.com  ) will act as a holding company for our published titles and growing on-line resources. So far TWO new titles have recently been launched, to replace Applied Derivative Trading, these are; Appliederivatives.com (URL = http://www.appliederivatives.com  ) to be updated 1st of every month while Erivativesreview.com (URL = http://www.erivativesreview.com  ) the second new title will update 15th of every month. Continuing the tradition of our old publication BOTH ARE FREE. We would therefore be very grateful it if you could spare us the time in updating your links page to take account of these changes as we are well aware of the importance of providing up-to-date, accurate information. Further, we would also be eternally thankful if you could provide any extra/launch publicity for these new titles on your pages, for example, through a personal recommendation.
 
 
Tutorial:  Financial Derivatives in Plain English --- http://www.iol.ie/~aibtreas/derivs-pe/ 
There are some good examples of hedging and speculating strategies.  I did not, however, see anything on accounting for derivatives under FAS 133 or IAS 39.
 
Chicago Mercantile Exchange (CME) at http://www.cme.com/ 
 
Chicago Board of Trade (CBOT) at http://www.cbot.com/ 
 
Chicago Board Options Exchange (CBOE) at http://www.cboe.com/
Chicago Board Options Exchange Education Tututorials at http://www.cboe.com/education / 
 
Yahoo Finance is Bob Jensen's Favorite
The SEC's Ten Questions to Ask About Any Investment Opportunity
Click here to view Bob Jensen's Helpers
Click here to view Bob Jensen's FAS 133  and SFAS 39 Glossary
          (Accounting for Derivative Instruments and Hedging Activities)
Missing parts of FAS 133 (Accounting for Derivative Instruments and Hedging Activities)
Yahoo! Business and Economy:Finance and Investment
Yahoo! Business and Economy:Finance and Investment:Futures and Options
Yahoo! Business and Economy:Finance and Investment:Investment Models
Chart Patterns, commodity chart patterns, charting, technical analysis, commodity price chart analysis, futures, options trading
http://www.ceoexpress.com/
riskview (Java site that computes Value at Risk, VAR), Derivatives
RISKWeb
ISDA Home Page (Financial Instruments Derivatives)
Advanced Investment Technologies Center (Financial Instrumetns Derivatives)
Applied Derivatives Trading (Financial Instruments Derivatives)
Derivatives Research Unincorporated (Don Chance, Financial Instruments Derivatives)
Ernst & Young LLP - Download Library - FAS 133 Financial Instruments Derivatives
Ernst & Young LLP - Download Library - SEC Rules on Financial Instruments Derivatives
An Introduction to Investment Theory
Financial Management Education Cases
Family Money http://www.familymoney.com/
IPO Express (investing in intial public offerings) http://www.edgar-online.com/ipoexpress

Some Tools for the Timing of Investments http://www.mirat.com/ 
dowjones.com - free services from the The Wall Street Journal. http://dowjones.com/
Financial information and message board service (Raging Bull) http://www.ragingbull.com/
OffRoad Capital  (advertises that it provides investment deals not available anywhere else) http://www.offroadcapital.com
Applied Derivatives Trading http://www.adtrading.com/  with a Glossary at http://www.adtrading.com/glossary/glossary.htm 
 
Financial Engines, Inc. (William Sharpe Investment Advice)
INFO SEC Glossary
Introduction to Options
Welcome to TermFinance (Glossary of Derivative Fiancial Instruments)
Layer Eight Interest Rate Derivatives - Finance, Derivatives and Economics Sites
An Economic Information and Economic Analysis Web Site: The Dismal Scientist (Indices, Statistics)
Two Thumbs Up: An Excel-based "Movie" (term structure of interest rates)
ASK DR. RISK [Margrabe / Derivatives / Options / Swaps / Risk Management / Model Risk]
A Tour Through the Web's Business Sites: Top Sites For Financial, Economic, and Business Information.
THE DERIVATIVE 'ZINE [Margrabe / Derivatives / Options / Swaps / Risk Management / Model Risk]
Event Risk Indicator (Suzanne Winegar Project 2 Link)
OptionSource.Com Home Page (Options Trading Tutorials)
Evaluation of Value-at-Risk Models Using Historical Data
Layer Eight Interest Rate Derivatives
The Derivatives Bookshop : VAR: Understanding and Applying Value-at-Risk
ABREMA: Basic concepts: audit risk
ABREMA: Activity Based Risk Evaluation Model of Auditing
Site Map (finance, glossary, risk, investment)
The Chicago Board Options Exchange (CBOE) - The world's largest options market!
      Chicago Board Options Exchange Education Tututorials at http://www.cboe.com/education /
Futures and Options at the Chicago Mercantile Exchange
The Chicago Board of Trade: World's Largest Futures and Options Exchange
Market Risk Disclosure FAQ
Index for ACCT 5341 International Acccounting Theories
NEWS.COM Investor
The Ultimate 1998 Guide to MUTUAL FUNDS
CNCURRENCY.COM, YOUR PERSONAL FINANCE ADVISOR
Quote.com, Inc.
Data Broadcasting Corporation Home Page
Deloitte & Touche Risk Management & Control: Visual Assurance
InvestorGuide - The Leading Guide to Investing on the Web
Welcome to RateNet, Your Financial Connection.
Welcome To The Largest Mortgage Resource Site
Mortgage 101
Site Map (finance, glossary, risk, investment)
BUSINESS RESOURCES
MoneyMinded Homepage (Investment Help for Women)
Nightly Business Report
Disclosure Global Access Home Page
Personal Finance Web Sites (Extensive List of Links )
We're the Dolans (Personal Finance)
Bloomberg PERSONAL
Bloomberg Online
StockMaster
Assemble your NASDAQ stock portfolio and get quotes e-mailed to you.
OnlineInvestors.com - The First Site Just For Investors Who Trade On The Web
BUSINESS CYCLE INDICATORS (Economic indicators)
IMF International Capital Markets 1997--Contents (Online Journal)
Event Risk Indicator (Suzanne Winegar Project 2 Link)
The Universal Currency Converter(tm)
NEWS.COM Investor
WSRN.com: Research A Company (Accounting Education, Financial News, Fiancial Markets)
OptionSource.Com Home Page (Options Trading Tutorials)
CIA Publications (includes economic statistics)
CNNfn - the financial network
DBC Online Quotes
Deloitte & Touche PeerScape Home Page
Fidelity
FINANCE AND INVESTMENTS: WWW VIRTUAL LIBRARY
GNN Personal Finance Center
Holt Report Index Page
http://www.deanwitter.com/
Intuit Inc.
iTools! - Directories, Financial Markets, References
Moody's Investors Service
Welcome to CAROL (online annual financial reports) 
The Motley Fool: Finance and Folly -(a very good investing web site)
NETworth
New York Stock Exchange Home Page
Securities Class Action Clearinghouse
Security APL Quote Server
StockMaster.com
Internet Essentials 99 Newsletter for the financial professional
The American Stock Exchange - The Smarter Place to Be
The Chicago Mercantile Exchange--The Exchange of Ideas
The Inc. 500 (Fast Growing Companies)
HomeArts: Money Minded (Investment Services for Woment)
The Nasdaq Stock Market Home Page - Reload Often
Yahoo! - Business and Economy:Indices
Yahoo! - Business and Economy:Markets and Investments
Yahoo! Quotes

+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++

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