Staff Accounting Bulletin No. 111 - Securities and Exchange ...
Apr 9, 2009 . Accounting Bulletin Series entitled Other Than Temporary Impairment of Certain Investments in. Debt and Equity Securities (“Topic 5.M.”).
http://www.sec.gov/interps/account/sab111.pdf
OTN: investment securities impairment
Notice Concerning Impairment Losses on Investment Securities
Brother Industries, Ltd. ("Brother") announces that it expects to recognize impairment losses on investment securities and investments in associated companies .
http://pub.brother.com/pub/com/investor/news/2009/090109loss_e.pdf
Other-than-temporary Impairment of Investment Securities - Wikinvest
Feb 26, 2010 . We evaluate available-for-sale securities in an unrealized loss position as of the end of each quarter for other-than-temporary impairment.
http://www.wikinvest.com/stock/Fannie_Mae_(FNMA)/Other-than-temporary_Impairment_Investment_Securities
Impairment of Investment Securities for Microsoft (MSFT)
Jul 30, 2009 . Impairment of Investment Securities. SFAS No. 115, Accounting for Certain Investments in Debt and Equity Securities, Staff Accounting Bulletin .
http://www.wikinvest.com/stock/Microsoft_(MSFT)/Impairment_Investment_Securities
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Notice Regarding Impairment Losses on Investment Securities and ...
Apr 17, 2009 . impairment losses on investment securities and investments in affiliated companies for the three months ended March 31, 2009. 1. Impairment .
http://www.marubeni.com/dbps_data/_material_/maruco_en/090417e3.pdf
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Examination Handbook 540, Investment Securities, January 15, 2010
Jan 15, 2010 . Generally, investment grade debt securities without an “Other-Than-Temporary Impairment” (OTTI) and with current ratings are not subject to .
http://www.occ.gov/static/news-issuances/ots/exam-handbook/ots-exam-handbook-540.pdf
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FDIC: Supervisory Insights - Accounting News...
Jun 23, 2005 . Accounting News: Other-Than-Temporary Impairment of Investment Securities. This regular feature focuses on topics of critical importance to .
http://www.fdic.gov/regulations/examinations/supervisory/insights/sisum05/accounting_news.html
Notice Regarding Impairment Losses of Investment Securities At the ...
Jul 27, 2012 . Notice Regarding Impairment Losses of Investment Securities. At the end of the First Quarter of the Fiscal Year Ending March 31, 2013 .
http://www.sparxgroup.jp/press/uploads/pressE20120727-02.pdf
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KOMATSU : Effects of Impairment of Investment Securities and ...
Apr 2, 2003 . Please be advised that impairment losses of such investment securities totaled approximately 8.2 billion yen at March 31, 2003 against the .
http://www.komatsu.com/CompanyInfo/press/2003040214442816516.html
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Understanding the Accounting Treatment of Impaired Investments ...
Jan 1, 2009 . The FSPs also provide steps for determining if an investment is impaired. First, impairment shall be determined at the security level and should .
http://www.mbafcpa.com/newsletters/1026/Understanding-the-Accounting-Treatment-of-Impaired-Investmen.aspx
SSAP 24 Accounting for investments in securities
Impairment. 31. The carrying amounts of individual securities or holdings of the same securities, which are classified as investment securities and carried at cost .
http://www.hkicpa.org.hk/file/media/section6_standards/standards/ssap24.pdf
Accounting for Impaired Investments - McLean, Koehler, Sparks ...
The impairment should be assessed at the individual security level at each reporting period. After an investment is deemed impaired, management must perform .
http://www.mksh.com/insight/detail.aspx?id=429
Certain investments in debt and equity securities - Ernst & Young |
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2010-01-12 Available for Sale Equity Investments – Impairment - PwC
Jan 12, 2010 . impairment assessments of available-or-sale equity investments. . The value of investments in equity securities classified as available-for-sale .
http://www.pwc.com/en_CA/ca/financial-reporting/newsletter/publications/2010-01-12-available-for-sale-equity.pdf
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Weathering the "Other-Than-Temporary" Impairment Storm
During market downturns, the accounting requirements relating to recognition of impairment on investment securities become especially contentious.
http://www.journalofaccountancy.com/Issues/2009/Mar/WeatheringOTTI.htm
Financial Accounting and Accounting Standards
Discuss the accounting for impairments of debt and equity investments. Describe the accounting for transfer of investment securities between categories.
http://www.eportfolio.lagcc.cuny.edu/scholars/doc_sp07/eP_sp07/Jesica.Islas/Documents/AMA202/ch17.ppt
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320 Investments—Debt and Equity Securities 10 Overall 35 ...
320-10-35-17 The guidance that follows on impairment of individual available-for -sale and held-to- maturity securities applies for investments in all of the .
http://www.uic.edu/classes/actg/actg593/Cases/ASC/Standards/ASC%20320-10-35%20Investments%20%20Subsequent%20Measurement.pdf
OCC 2004-25 (attachment)
This group generally includes investment securities in the four . decline in fair value on an individual security represents "other-than-temporary" impairment, the .
http://www.occ.gov/news-issuances/bulletins/2004/bulletin-2004-25a.pdf
Personal Finance
Impaired security policy Introduction An important role of the GMI ...
Impaired security policy. Introduction. An important role of the GMI Superannuation Scheme's Investment Manager (“Manager”) is to monitor the liquidity of .
http://www.gmi.co.nz/pages/viewpdf.aspx?sf=super/impairedsecuritypolicy
Deducting Losses on Worthless Investment Securities
Sep 1, 2012 . Gains & Losses. Over the past several years, the financial crisis has resulted in significant impairment for investors in debt and equity securities.
http://www.aicpa.org/publications/taxadviser/2012/september/pages/clinic-story-07.aspx?action=print
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Impairment of Marketable and Non-Marketable Securities - Wikinvest
Feb 13, 2009 . Impairment of Marketable and Non-Marketable Securities. We periodically review our marketable securities, as well as our non-marketable .
http://www.wikinvest.com/stock/Google_(GOOG)/Impairment_Marketable_Non-marketable_Securities
Impairment of Marketable and Non-Marketable Securities for ...
Impairment of Marketable and Non-Marketable Securities. We periodically review our marketable securities, as well as our non-marketable equity securities for .
http://www.wikinvest.com/stock/Sun_Microsystems_(JAVA)/Impairment_Marketable_Non-marketable_Securities
Commentary
CB&H News - Impaired Marketable Securities in Today's Environment
Aug 5, 2009 . The recent economic downturn and declining investment markets have left a number of marketable securities impaired. As a result, financial .
http://www.cbh.com/news/newsletter_details.asp?id=258
Download - Financial Accounting Standards Board
not recover substantially all of its cost and equity securities, the impairment model is summarized as follows: Step 1: Determine whether an investment is .
http://www.fasb.org/cs/ContentServer?site=FASB&c=Document_C&pagename=FASB%2FDocument_C%2FDocumentPage&cid=1176157355894
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Is Your Investment in Securities Impaired? - BankAudit.net
Step 2: Impairment Other than Temporary The fair value of individual investment securities may decline below cost for various reasons. Declines in value require .
http://www.bankaudit.net/External%20Audit/EA-Sec_Impaired.html
Other-than-temporary Impairment of Investments and Marketable ...
Feb 27, 2009 . Other-than-temporary Impairment of Investments and Marketable Securities. We hold a portfolio of investments that include marketable and .
http://www.wikinvest.com/stock/Sprint_Nextel_(S)/Other-than-temporary_Impairment_Investments_Marketable_Securities
