Financial instruments and institutions: accounting and disclosure rules
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
New York
John Wiley
2002
|
| Schlagworte: | |
| Online-Zugang: | Publisher description Table of contents Inhaltsverzeichnis |
| Beschreibung: | Includes bibliographical references and index |
| Beschreibung: | xv, 392 p. ill. : 24 cm |
| ISBN: | 0471220760 |
Internformat
MARC
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| 300 | |a xv, 392 p. |b ill. : 24 cm | ||
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| 650 | 4 | |a Financial instruments -- Accounting | |
| 650 | 4 | |a Financial institutions -- Accounting | |
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Datensatz im Suchindex
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|---|---|
| adam_text | Preface xl
CHAPTER 1
Financial Instruments and Institutions 1
Main Ingredients of the Analysis of Financial Instruments 3
Activities and Risks of Financial Institutions 9
Valuation of Financial Institutions in Practice 16
CHAPTER 2
Nature and Regulation of Depository Institutions 19
Activities of Depository Institutions 19
Bank Regulation 22
Bank Subtypes 32
Recent Trends 35
CHAPTER 3
Thrifts 41
Financial Statement Structure 42
Main Risk Return Trade Offs and Financial Analysis Issues 51
CHAPTER 4
interest Rate Risk and Met Interest Earnlnis 57
Views of Interest Rate Risk 59
Interest Rate Risk Concepts 60
Analysis of Net Interest Earnings 72
„«¦ CONTENTS i
5!! — — I
Rate Volume Analysis ^6
Repricing Gap Disclosures
CHAPTER 5
Credit Bisk and Losses *B j
Financial Economic Research on Credit Risk 86 ;
Accounts for Loans and Loan Losses 88
Accounting and Disclosure Rules for Unimpaired Loans 90
Accounting and Disclosure Rules for Impaired Loans 95
Loan Loss Reserve Adequacy and Loan Portfolio Quality 99
Research on Banks Credit Loss Reserves 105
Appendix 5A: SunTrust Banks—After the Restatement 107
CHAPTER 6
Fair Value Accounting for Financial Instruments:
Disclosures and Investment Securities 118
Fair Value Accounting for Financial Instruments 120
Disclosures of the Fair Value of Financial Instruments 125
Investment Securities 134
Appendix 6A: T. R. Financial in 1994—
The Downside of Negative Gap 141
CHAPTER 7
Mortgage Ranks 145
Mortgage Banking Industry and Activities 146
Financial Statement Structure 149
Main Risk Return Trade Offs and Financial Analysis Issues 155
Accounting for Fees and Costs 164
CHAPTER 8
Securitizatlons 167
Why and What? 169
Securitization Structures 172
Contents iX
SFAS No. 140 178
Financial Analysis Issues 187
Servicing Rights and Prepayment Sensitive Securities 189
Appendix 8A: Aames Financial in the Hedge Fund Crisis 192
CHAPTER 9
Commercial Banks 207
Balance Sheet 208
Income Statement 210
Cash Flow Statement 214
CHAPTER 10
Derivatives and Hedging 219
Derivatives 222
Hedging 229
SFAS Nos. 133 and 138 231
Financial Analysis Issues and Approach 252
CHAPTER 11
Market Risk Disclosures 259
Tabular Format 262
Sensitivity Approach 270
Value at Risk Approach 272
Comparison of Disclosure Approaches 275
Appendix 11A: Bank One s Offsetting Swaps? 276
CHAPTER 12
Lessors and Lease Accounting 293
Competitive Advantages of Leasing 285
Lease Structures and Contractual Terms 287
Lessors Risk Return Trade Offs 289
Lease Accounting Methods 292
Analysis Issues Regarding Lease Accounting Methods 300
i
X CONTENTS
Special Lease Transactions 303
Lessors Financial Statements 309
Lease Disclosures 314
Proposed Changes in Lease Accounting 320
CHAPTER 13
Insurers and Insurance Accounting 323
Products 325
Risk Return Trade Offs 328
Reinsurance 334
Regulation 336
Accounting and Disclosures 337
Financial Statements 351
Property Casualty Expense Ratios 355
Other Insurance Accounting Systems 358
CHAPTER 14
Property Casualty Insurers Loss
Reserve Disclosures 361
Loss Reserve Footnote Disclosures 363
Loss Reserve Development Disclosures 365
Calculating Remaining Loss Reserves for
Prior Accident Years Coverage 369
Calculating Loss Reserve Revisions for
Prior Accident Years Coverage 371
Calculating Tail 375
Constructing Accident Year Loss Reserve T Accounts 378
Index 381
|
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| indexdate | 2024-07-09T19:03:12Z |
| institution | BVB |
| isbn | 0471220760 |
| language | English |
| lccn | 2002008125 |
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| spelling | Ryan, Stephen G. Verfasser (DE-588)132336456 aut Financial instruments and institutions accounting and disclosure rules Stephen G. Ryan New York John Wiley 2002 xv, 392 p. ill. : 24 cm txt rdacontent n rdamedia nc rdacarrier Includes bibliographical references and index Financial instruments -- Accounting Financial institutions -- Accounting Unternehmen (DE-588)4061963-1 gnd rswk-swf Rechnungslegung (DE-588)4128343-0 gnd rswk-swf Publizität (DE-588)4131817-1 gnd rswk-swf Unternehmen (DE-588)4061963-1 s Rechnungslegung (DE-588)4128343-0 s Publizität (DE-588)4131817-1 s DE-604 http://www.loc.gov/catdir/description/wiley037/2002008125.html Publisher description http://www.loc.gov/catdir/toc/wiley023/2002008125.html Table of contents HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=009886344&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Ryan, Stephen G. Financial instruments and institutions accounting and disclosure rules Financial instruments -- Accounting Financial institutions -- Accounting Unternehmen (DE-588)4061963-1 gnd Rechnungslegung (DE-588)4128343-0 gnd Publizität (DE-588)4131817-1 gnd |
| subject_GND | (DE-588)4061963-1 (DE-588)4128343-0 (DE-588)4131817-1 |
| title | Financial instruments and institutions accounting and disclosure rules |
| title_auth | Financial instruments and institutions accounting and disclosure rules |
| title_exact_search | Financial instruments and institutions accounting and disclosure rules |
| title_full | Financial instruments and institutions accounting and disclosure rules Stephen G. Ryan |
| title_fullStr | Financial instruments and institutions accounting and disclosure rules Stephen G. Ryan |
| title_full_unstemmed | Financial instruments and institutions accounting and disclosure rules Stephen G. Ryan |
| title_short | Financial instruments and institutions |
| title_sort | financial instruments and institutions accounting and disclosure rules |
| title_sub | accounting and disclosure rules |
| topic | Financial instruments -- Accounting Financial institutions -- Accounting Unternehmen (DE-588)4061963-1 gnd Rechnungslegung (DE-588)4128343-0 gnd Publizität (DE-588)4131817-1 gnd |
| topic_facet | Financial instruments -- Accounting Financial institutions -- Accounting Unternehmen Rechnungslegung Publizität |
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