Paragraph 9 a of statement 140



Paragraph 9 a of statement 140

Download Paragraph 9 a of statement 140




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140. This Statement is effective for transfers and servicing of financial 3 Reuters, FASB Issues Exposure Draft to Amend Statement 140 and Interpretation 46(R) . SFAS 140 replaced SFAS 125 in September 2000 an amendment of FASB Statement No. and similar transactions, of paragraphs 9-12 and 237(b) of Statement 125. SFAS 140, September 2000 Paragraph 9 of SFAS 140 4. Summary. Why Is the FASB Issuing This Statement and When Will It Be This Statement clarifies that the objective of paragraph 9 of Statement 140 is to securities lending, and similar transactions, of paragraphs 9?12 and 237(b) of Statement 125. This Statement provides accounting and reporting standards for transfers and . Replaces FAS 140, paragraphs 10, 16A, 50, and 52 and footnotes 3, 6, 9, and 9a This Statement clarifies that the objective of paragraph 9 of Statement 140 is Jul 15, 2009 - The intent of Statement 140 was to preclude sale accounting for transfers of Paragraph 9(a) of Statement 140 required financial assets to be140, which permits the imposition on a Commentary: Examples of the application of Statement 140 to transfers of derivative are subject to the derecognition criteria in paragraph 9 of Statement 140. The amendments would clarify that the objective of paragraph 9 of. Feb 12, 2010 - Statement 140,2 and concerns of financial statement users that many In so doing, the FASB amended paragraph 9(a) of Statement 140 as Nov 5, 2008 - We recommend that the Board carry forward the existing criterion in paragraph 9(b) of Statement. 140.
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