SFAS 115: taking a closer look. (Statement of Financial Accounting Standards No. 115 'Accounting for Certain Investments in Debt and Equity ... article from: The National Public Accountant

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From the supplier: Statement of Financial Accounting Standards No. 15, 'Accounting for Certain Investments in Debt and Equity Securities,' provides guidelines on the classification of and accounting for such securities. Since its introduction in May 1993, much of the business community's attention has been focused on certain provisions, particularly accounting for employee stock options. However, accounting practitioners should be reminded that the decision of companies to classify their securities as held-to-maturity, trading and available for sale should also be considered.

Citation Details
Title: SFAS 115: taking a closer look. (Statement of Financial Accounting Standards No. 115 'Accounting for Certain Investments in Debt and Equity Securities')
Author: Anthony F. Cocco
Publication:The National Public Accountant (Magazine/Journal)
Date: January 1, 1997
Publisher: National Society of Public Accountants
Volume: v42 Issue: n1 Page: p25(3)

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