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Financial assets

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Financial assets
Claims on real assets.
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Issued in February 2006, FAS 155 amends FAS 133, Accounting for Derivative Instruments and Hedging Activities and FAS 140, Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities.
Ask FERF about ...... fair value by Sinnett, William M. / Financial Executive
FASB has issued an exposure draft to give companies the option to report selected financial assets and liabilities at fair value.
Fair-value option for financial assets and liabilities by California CPA
The "mortality protection gap" represents the difference between the resources available after the death of the primary wage earner (essentially Social Security payments, financial assets and the proceeds of any existing life insurance cover) and the resources actually needed by the surviving dependents in terms of income replacement and debt repayments.
Protection support: a joint effort of insurers, governments and ... by Kirova, Milka / Best's Review
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