Return on investment:
composite, §29.17(a)
foreign
calculating, §11.3
expectations of, §11.7
historic, §11.5
Revaluation,§4.4(a)(iv)
Risk:
exchange, §11.6
with foreign securities, §11.4
management of, seeRisk management
political, §4.3(f)
securitization and transparency of, §21.2(c)
with transfer pricing decisions, §29.1(c)
Risk-free rate, §9.2(a)
and cash flows, §9.2(a)(iii)
consistency principle, §9.2(a)(iii)
with no default-free entity, §9.2(a)(ii)
real vs. nominal, §9.2(a)(iv)
requirements for risk-free assets, §9.2(a)(i)
Risk management:
foreign exchange, §5.5(a). See alsoForeign
exchange risk management
interest rate, seeInterest rate risk management
as wholesale banking activity segment,
§2.3(a)(vii)
RiskMetrics model, §8.4
equities, §8.4(c)
foreign exchange, §8.4(b)
historic (back simulation) model vs., §8.5(a)
market risk of fixed-income securities, §8.4(a)
portfolio aggregation, §8.4(d)
Rule 144A (Securities Act), §14.5(b)(ii)
Russia,§16.8(c)
SAC (Standards Advisory Council), §16.7(f)
Sales:
gray market, §29.10
hyperinflation and cost of, §27.4
hyperinflation and revenue from, §27.3
taxation of, §30.5(a)(v)
SEC,seeSecurities and Exchange Commission
Securities:
cross-border markets, §16.2(c)
cross-border transactions, §14.4(b)
fixed-income, market risk of, §8.4(a)
foreign, risk of, §11.4
multijurisdictional offerings, §14.4(b)
Rule 144A for, §14.5(b)(ii)
SEC policy on regulation of, §14.5(a)
transforming cash flows into, seeSecuritization
Securities Act Rule 144A, §14.5(b)(ii)
Securities and Exchange Commission (SEC):
cross-border tender and exchange offers,
§14.5(c)(iii)
Division of Corporation Finance, §14.2(a)
function of, §14.2
future of, §14.6
and IASC, §14.5(d)(iii)
international accounting standards concept release,
§14.5(d)(iv)
and international development challenges,
§14.4
competing capital markets, §14.4(a)
cross-border offerings, §14.4(b)
multijurisdictional offerings, §14.4(b)
scandals and standards reexamination, §14.4(c)
and IOSCO international disclosure standards,
§14.5(d)(ii)
IOSCO participation by, §14.5(d)(i)
multijurisdictional disclosure system, §14.5(c)
multinational offerings disclosure/distribution
concept release, §14.5(c)(i)
Office of the Chief Accountant, §14.2(b)
organization of, §14.2
policy statements of, §14.5(a)
reciprocal initiatives, §14.5(c)
Regulation M, §14.5(c)(iv)
relationship with U.S. accounting bodies, §14.3
rules adaptation for non-U.S. issuers, §14.5(b)
U.S.–Canadian multijurisdictional disclosure
system, §14.5(c)(ii)
Securities underwriting, §2.3(a)(ii)
Securitization:
accounting for
bifurcation issues, §21.6(k)
consolidation, §21.6(d)
gain-on-sale calculation, §21.6(g)
history of, §21.6(a)
QSPE qualification, §21.6(e)
sale criteria, §21.6(c)
SPE consolidation, §21.6(i)
SPEs, accounting for, §21.6(j)
subsequent to initial recording, §21.6(h)
in the United States, §21.6(b)
advantages of, §21.2
as alternative source of funding, §21.2(a)
for cost of funds reduction, §21.2(b)
disclosures for, §21.7
evolution of, §21.3
international, §21.9
Canadian GAAP, §21.9(c)
IASs, §21.9(a)
Japanese GAAP, §21.9(b)
and off-balance-sheet financing, §21.2(d)
process of, §21.4
for risk transparency, §21.2(c)
sale criteria for, §21.6(c)
effective control criteria, §21.6(c)(iii)
legal isolation, §21.6(c)(i)
right to pledge/exchange, §21.6(c)(ii)
structural aspects of, §21.5
terms used in, §21.1
variations of, §21.8
collateralized debt obligations, §21.8(a)
sale of future cash flows, §21.8(b)
Segments:
disclosure of
cost/benefit considerations for, §22.6
evolution of standards for, §22.2
future of reporting, §22.7
geographic areas, §22.3(d)
IAS 14R, §22.4
industry, §13.6
interim, §22.3(f)
major customers, §22.3(e)
operating, §§22.3(b), 22.3(c)
products and services, §22.3(d)
reporting standards for, §22.5
United States standards for, §§22.2, 22.312 • INDEX