✦ LIBER ✦
A review of initial filings under the SEC's new market risk disclosure rules
✍ Scribed by Frederick J. Elmy; Louis P. LeGuyader; Thomas J. Linsmeier
- Publisher
- John Wiley and Sons
- Year
- 1998
- Tongue
- English
- Weight
- 1001 KB
- Volume
- 9
- Category
- Article
- ISSN
- 1044-8136
No coin nor oath required. For personal study only.
✦ Synopsis
Previously, he served as Academic Fellow and Special Consultant to the Ofice of Chief Accountant at the U.S. Securities and Exchange Commission, where he was responsible for developing U.S. financial reporthg disclosure rules relating the market risk inherent in derivatives and other financial instruments. He is chairman of the Financial Accounting Standards Committee of the American Accounting Association.
Reviewing initialfilings under the SEC's new market risk disclosure rules, the authors found that disclosures were not satisfactory. Where did companies fail?