Recommended Readings and Links for FAS 133 and IAS 39

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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

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)
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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

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