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The AAO Weblog covers accounting issues and current events as they relate the practice of investment analysis. All posts prior to September, 2007 are in the public domain, but after September 4, only subscribers to The Analyst's Accounting Observer will see all posts going forward. Only selected, occasional posts will be released to the public domain from September 4 forward.

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A Shorter Shortcut?
Location: BlogsAAO Weblog (Public)    
Posted by: Jack Ciesielski 7/30/2007 2:03 AM
Failed shortcut accounting (in testing for "effectiveness" of hedge relationships) has provided frequent fodder for this blog.

Last week, the FASB issued a proposal that might get financial statement preparers on the right track in their pursuit of simplicity. (And manufactured effectiveness.) It's "Statement 133 Implementation Issue No. E23" and you can see it here.

Comments due September 21.
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