A review of initial filings under the SEC's new market risk disclosure rules von Elmy, Frederick J., LeGuyader, Louis P., Linsmeier, Thomas J.

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Asset transfer: Q&A on how to implement FAS 125 von Herz, Robert H., Elmy, Frederick J., Wallace, P. Woodbridge

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SFAS 115: Some questions and responses on accounting for investments in securities von Elmy, Frederick J., Murray, Ronald J.

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Derivatives: Were 1994 disclosures adequate? von Bushee, Brian J., Herz, Robert H., Elmy, Frederick J.

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