International
Accounting
GAAP
2001 - A Survey of National Account Standards Benchmarked Against International
Account Standards - L
(EU)
Amended
IAS 32 and 39 and Rate
Portfolio Exposure Draft (example)
. (IAS 39-web,
Restricted Docs: detailed
summary, text, guidance,
supplemental
guidance )
IAS Detailed
Summary II. Financial Asset
Categories (Trading,
HTM, AFS,
AFS election to
P&L OR OCI)
IAS
39 Cash Flow Hedge References
Across
Countries (Canada,
France,
Germany, Switzerland,
UK, US
- detail)
IAS
Project Timeline
Europe
Adopts Regulation Requiring IAS by 2005 - June 2002 (EC
& IASB
press releases)
European
Financial Reporting Advisory Group (EFRAG)
recommends EC
endorsement of all existing IAS 'en bloc'
EU
Directive 2001/65/EC - (Official
Journal - L)
AFS
treatment, assets
not at fair value, consolidation
-SIC-12 v. IAS 27,
fair
value calculation, fair
value reporting, hedge
accounting in equity, liabilities
at fair value, member
state compliance,
question
re 42a carry at excess of market value (pdf) (see
http://www.iasplus.com/restruct/resteuro.htm)
amends (Accounting
Directive Summary - L)
EU 4th Directive 78/660/EEC
- L
(7/25/78 - annual
accounts - Articles 31-42,60 on L)
EU 7th Directive 83/349/EEC
- L
(6/13/83 -
consolidation - summary
- L)
EU Directive 86/635/EEC
- L
(12/8/86 - bank and
financial institutions)
The Role, Position and Liability of Statutory Auditors
-L
- 1996
Green Paper - L
Ministère
de l'Économie, des Finances et de l'Industrie (fr)
Commission des Opérations de
Bourse (COB-fr) publicly traded
company news disclosure (ownership thereshold)
Liason with IAS is Conseil
Nationale de la Comptabilité (CNC)
Banque de France and Commission
Bancaire - L
Recommendations on Accounting for Financial Instruments and Similar Items
(pdf
- L) Questions
(pdf
- L)
International
Accounting Standards - Similarities and Differences - IAS, U.S. GAAP and U.K.
GAAP - L
Value-at-Risk (VaR)
BIS
- Basle II pages (1/96
updated to 4/98 Market Risk Accord - Overview,
QIS 3 - Third Quantitative Impact
Study)
October
11, 2003 Update, Comments,
a comment.
EU
COUNCIL DIRECTIVE 93-6-EEC of 15 March 1993 on the capital adequacy of investments firms and credit
institutions-pdf
The
European Loan Market Association Comments on Basel II (Loans
in trading book)
Banque de France and Commission
Bancaire - L
Selected French Banking and Financial Regulations - Extract - September
1999
Self-Assesment Report on Compliance with the Core Principles of the Basel
Commitee-pdf
Restricted: French Interpretation INTERNATIONAL CAPITAL ADEQUACY RATIO
CB Cooke Rules
Jan-2002 ENGLISH-doc
French-U.S. VaR
Comparison
United States
Accounting
PWC
Cash Flow Hedge Example 11
Restricted Docs: FAS
133-Appendices A-B, Appendices
C-E, FAS 138 (all Docs)
J. Bodurtha, Enron Case Web, Enron's
Shell Game - A Valuation-Based Perspective *sg
(pdf version)
"Simple and Solid, New Stocks Emerge as Market's
Leaders," Wall Street Journal, June 17, 2002.
J. Bodurtha and D. Thornton, FAS
133 Option Fair Value Hedges: Financial-Engineering
and Financial-Accounting Perspectives,
January 2001,
last revised July 2002..
J. Bodurtha and D. Thornton, Objective
Probability Derivative Valuation, SFAS 133 DIG G20 and A Hedge Ineffectiveness
Issue,
January 2001,
last revised, July 2002.
J. Bodurtha, Notes
on Measuring Hedge Effectiveness-pdf, July, 2000, last revised July 2002.
Value-at-Risk (VaR)
US
OCC 12 CFR-Part 3 Minimum Capital Ratios - 20020101 (html)
(Covered
Positions, Backtesting,
Market
Risk, Retained
Earnings and Capital Surplus, Specific
Risk)
Instructions
for Preparation of FFIEOC 031 and 041 - L
Bodurtha, Jr., James and Qi Shen, Historical
and Implied Measures of "Value at Risk": The DM and Yen Case,
July 1994, last
revised - October 1999.
Barclay Lieb, What's
a Default? (Conseco-BofA,
Regulatory
Warnings)
UBS (IAS 39 compliant - pdf
- full)
Citigroup (full)
Deutschebank (full)
JP Morgan Chase (full)
Merrill Lynch
(full)
BNP Paribas - full
Société
Générale (Presentation
- L,
Sustainable
growth - L,
Activity
2001 - L,
Corporate
governance - L,
Consolidated financial statements
- L,
Parent company financial statements
- L,
Legal
information - L)
Bear Stearns (2/15/2001), Chase Hambrecht & Quist, CIBC World Markets Corp., Deutsche Banc Alex. Brown - US, Deutsche Banc Securities Inc., Donaldson, Lufkin & Jenrette Securities, Legg Mason Wood Walker, Inc., Lehman Brothers, Inc., Merrill Lynch Capital Markets, Salomon Smith Barney