amortized cost

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8.401 documents for amortized cost

- Commentary: Keeping Your Balance: Timely Defined Contribution Plan Topics
In September 2010, the Financial Accounting Standards Board issued ASU 2010-25, "Plan Accounting -- Defined Contribution Pension Plans (Topic 962): Reporting Loans to Participants by Defined Contribution Pension Plans," to amend ASC Topic 962, Plan Accounting -- Defined Contribution Pension Plans. This ASU affirmed and codified the FASB's original proposal to classify participant loans as notes receivable carried at amortized cost, rather than as investments subject to fair value measurement, in defined contribution plan financial statements. The amendments require that participant loans be segregated from plan investments and measured at their unpaid principal balance plus accrued but unpaid interest. As such, participant loans no longer require fair value measurement and are excluded ...
- Daily Record (Rochester, NY)
- March 17, 2011
- National CFO Survey Finds Surprising Support for Both Fair Value and Amortized Cost on the Balance Sheet but Negligible Support for Using Fair Value to Measure Income.
CHICAGO -- In a national survey of U.S. CFOs and senior comptrollers conducted by Grant Thornton LLP, the U.S. member firm of Grant Thornton Internati...
- Business Wire
- May 25, 2010
- Ares Capital Corporation Declares Third Quarter Dividend of $0.35 Per Share and Announces June 30, 2011 Financial Results.
... EPS (excluding professional fees and other costs related to the acquisition of Allied Capital Corpo...At fair value(6). 12.4%. 13.4%. At amortized cost(7). 12.5%. 13.4%. Weighted average yield of d...
- Business Wire
- August 04, 2011

- Short-Term Investment Funds
The OCC is requesting comment on a proposal that would revise the requirements imposed on banks pursuant to 12 CFR 9.18(b)(4)(ii)(B), the short-term investment fund (STIF) rule (STIF Rule). The proposal would add safeguards designed to address the risk of loss to a STIF's principal, including measures governing the nature of a STIF's investments, ongoing monitoring of its mark-to-market value and forecasting of potential changes in its mark-to-market value under adverse market conditions, greater transparency and regulatory reporting about a STIF's holdings, and procedures to protect fiduciary accounts from undue dilution of their participating interests in the event that the STIF loses the ability to maintain a stable net asset value (NAV).

... a bank to value the STIF's assets on an amortized cost basis, rather than at mark-to-market value, f...
- Federal Register Nbr. 77 FR 21057, April 09, 2012
- Proposed rules
- Treasury Department
- First Niagara Financial Group, Inc. Reports Continued Earnings Growth.
... will no longer be required to be amortized for GAAP net income. However, certain intangible a... among financial service companies; (3) costs or difficulties related to the integration of acqu...
- Business Wire
- October 10, 2001
- Federal District Court Rules Against SEC in First Insider Trading Case Involving Credit Default Swaps
... maintain a stable share price using the amortized cost method or penny rounding method. Disclosure...
- Mondaq Business Briefing
- United States Law Articles in English
- Ares Capital Corporation Declares Fourth Quarter Dividend of $0.36 Per Share and Announces September 30, 2011 Financial Results.
... EPS (excluding professional fees and other costs related to the acquisition of Allied Capital Corpo...At fair value(6). 11.9%. 12.9%. At amortized cost(7). 11.9%. 13.1%. Weighted average yield of d...
- Business Wire
- November 08, 2011
- 7 CFR 1767.41 - Accounting methods and procedures required of all RUS borrowers.
... Abandonments and Disallowances of Plant Cost . . . 134 . Utility Plant Phase-in Plans . . ... recorded in Account 303 shall be amortized to Account 405, Amortization of Other Electric Pla...
- Code of Federal Regulations - Title 7: Agriculture
- New accounting rules for investors in credit-sensitive ABS and MBS.
...-20 bring us much closer to a lower-of-amortized cost or fair value approach than existing GAAP. Ef...
- The Securitization Conduit
- Nbr. 2002, March 2002
- 17 CFR 1.25 - Investment of customer funds.
... does not result in any direct or indirect cost or expense to the customer. (3) In addition, subje... a market value that approximates its amortized cost. (3) The term variable rate security means a ...
- Code of Federal Regulations - Title 17: Commodity and Securities Exchanges