Financial instruments and institutions: accounting and disclosure rules
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| Main Author: | |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Hoboken, N.J.
Wiley
2007
|
| Edition: | 2. ed. |
| Subjects: | |
| Online Access: | Table of contents only Contributor biographical information Publisher description Inhaltsverzeichnis |
| Item Description: | Includes index. |
| Physical Description: | XVIII, 510 S. graph. Darst. |
| ISBN: | 9780470040379 0470040378 |
Staff View
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| adam_text | Titel: Financial instruments and institutions
Autor: Ryan, Stephen G
Jahr: 2007
yyÉMi 1J| Preface Acknowledgments CHAPTER 1 Financial Instruments and Institutions 1 Main Ingredients of the Analysis of Financial Instruments 4 Activities and Risks of Financial Institutions 11 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 35 Recent Trends 38 CHAPTER 3 Thrifts 45 Financial Statement Structure 46 Main Risk-Return Trade-Offs and Financial Analysis Issues 56 CHAPTER 4 Interest Rate Risk and Net Interest Earnings 68 Views of Interest Rate Risk 64 Interest Rate Risk Concepts 66 in lx xvii
hr CONTENTS Analysis of Net Interest Earnings 78 Rate-Volume Analysis 81 Repricing Gap Disclosures 84 CHAPTER 5 Credit Risk and Losses 93 Economics of Credit Risk 95 Accounts for Loans and Loan Losses 97 Accounting and Disclosure Rules for Unimpaired Loans 100 Accounting and Disclosure Rules for Impaired Loans 107 Loan Portfolio Quality and Loan Loss Reserve Adequacy 110 Research on Banks’ Loan Loss Reserves 118 Appendix 5 A: SunTrust Banks—After the Restatement 119 CHAPTER 8 Fair Value Accounting for Financial Instruments: Concepts, Disclosures, and Investment Securities 131 Fair Value Accounting for Financial Instruments 133 Disclosures of the Fair Value of Financial Instruments 141 Investment Securities 149 Appendix 6A: Washington Federal’s Big Gap 158 CHAPTER 7 Mortgage Ranks 161 Mortgage Banking Industry, Major Players, and Activities 162 Financial Statement Structure 167 Main Risk-Return Trade-Offs and Financial Analysis Issues 174 Accounting for Fees and Costs 186 CHAPTER 8 Securitizations 189 Why and What? 192 Securitization Structures 196 SFAS No. 140 204
Contents V Financial Analysis Issues 216 Empirical Research on Securitizations 221 Servicing Rights and Prepayment-Sensitive Securities 222 Appendix 8A: Dorai Financial’s Interesting Interest-Only Strips 224 CHAPTER 9 Elements ol Structured Finance Transactions 235 Special-Purpose/Variable-Interest Entities 236 Related Transactions 244 Hybrid Financial Instruments 248 Financial Guarantees 251 Recent SEC Decisions Regarding Structured Finance Transactions 253 CHAPTER 10 Commercial Ranks 255 Balance Sheet 257 Income Statement 261 Cash Flow Statement 265 CHAPTER 11 Derivatives and Hedging 2B9 Derivatives 272 Hedging 282 SFAS No. 133 (1998), as Amended 285 Framework for Assessing Financial Institutions’ Derivatives and Hedging 308 CHAPTER 12 Market Risk Disclosures 311 Overview of FRR No. 48 (1997) 312 Tabular Format 315 Sensitivity Approach 322
Vl CONTENTS Value-at-Risk Approach 326 Comparison of Disclosure Approaches 331 Effect of SunTrust’s Derivatives and Hedging on Its Market Risk 332 Research 337 Appendix 12A: Bank of America’s Derivatives, Hedging, and Market Risk 337 CHAPTER 13 Lessors and Lease Accounting 347 Competitive Advantages of Leasing 350 Lease Structures and Contractual Terms 352 Lessors’ Risks 355 Lease Accounting Methods 357 Analysis Issues Regarding Lease Accounting Methods 366 Special Lease Transactions 369 Lessors’ Financial Statements 374 Lease Disclosures 379 Possible Future Changes in Lease Accounting 387 CHAPTER 14 Insurers and Insurance Accounting 389 Products 391 Risk-Return Trade-Offs 396 Regulation 403 Primary Insurance Accounting Standards 405 Accounting Standards Governing Embedded Derivatives and Other Life Insurance Policy Features 421 Financial Statements 423 Line of Business Disclosures 428 Other Insurance Accounting Systems 429 CHAPTER 15 Property-Casualty insurers Loss Reserve Disclosures 435 Loss Reserve Footnote 438
Contents Vil Loss Reserve Development Disclosures 440 Calculating Loss Reserves by Accident Year 444 Calculating Loss Reserve Revisions by Accident Year 446 Calculating Claim Payments by Accident Year and Tail 448 Constructing Accident Year Loss Reserve T Accounts 452 Property-Casualty Expense Ratios 453 CHAPTER 16 Reinsurance Accounting and Disclosure 457 Accounting and Analysis Issues 459 Reinsurance Contracts 462 Accounting for Reinsurance Contracts 472 Reinsurance Disclosures and Analysis 487 Evolution of Financial Reporting for Reinsurance 493 Index 497
|
| adam_txt |
Titel: Financial instruments and institutions
Autor: Ryan, Stephen G
Jahr: 2007
"yyÉMi 1J| Preface Acknowledgments CHAPTER 1 Financial Instruments and Institutions 1 Main Ingredients of the Analysis of Financial Instruments 4 Activities and Risks of Financial Institutions 11 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 35 Recent Trends 38 CHAPTER 3 Thrifts 45 Financial Statement Structure 46 Main Risk-Return Trade-Offs and Financial Analysis Issues 56 CHAPTER 4 Interest Rate Risk and Net Interest Earnings 68 Views of Interest Rate Risk 64 Interest Rate Risk Concepts 66 in lx xvii
hr CONTENTS Analysis of Net Interest Earnings 78 Rate-Volume Analysis 81 Repricing Gap Disclosures 84 CHAPTER 5 Credit Risk and Losses 93 Economics of Credit Risk 95 Accounts for Loans and Loan Losses 97 Accounting and Disclosure Rules for Unimpaired Loans 100 Accounting and Disclosure Rules for Impaired Loans 107 Loan Portfolio Quality and Loan Loss Reserve Adequacy 110 Research on Banks’ Loan Loss Reserves 118 Appendix 5 A: SunTrust Banks—After the Restatement 119 CHAPTER 8 Fair Value Accounting for Financial Instruments: Concepts, Disclosures, and Investment Securities 131 Fair Value Accounting for Financial Instruments 133 Disclosures of the Fair Value of Financial Instruments 141 Investment Securities 149 Appendix 6A: Washington Federal’s Big Gap 158 CHAPTER 7 Mortgage Ranks 161 Mortgage Banking Industry, Major Players, and Activities 162 Financial Statement Structure 167 Main Risk-Return Trade-Offs and Financial Analysis Issues 174 Accounting for Fees and Costs 186 CHAPTER 8 Securitizations 189 Why and What? 192 Securitization Structures 196 SFAS No. 140 204
Contents V Financial Analysis Issues 216 Empirical Research on Securitizations 221 Servicing Rights and Prepayment-Sensitive Securities 222 Appendix 8A: Dorai Financial’s Interesting Interest-Only Strips 224 CHAPTER 9 Elements ol Structured Finance Transactions 235 Special-Purpose/Variable-Interest Entities 236 Related Transactions 244 Hybrid Financial Instruments 248 Financial Guarantees 251 Recent SEC Decisions Regarding Structured Finance Transactions 253 CHAPTER 10 Commercial Ranks 255 Balance Sheet 257 Income Statement 261 Cash Flow Statement 265 CHAPTER 11 Derivatives and Hedging 2B9 Derivatives 272 Hedging 282 SFAS No. 133 (1998), as Amended 285 Framework for Assessing Financial Institutions’ Derivatives and Hedging 308 CHAPTER 12 Market Risk Disclosures 311 Overview of FRR No. 48 (1997) 312 Tabular Format 315 Sensitivity Approach 322
Vl CONTENTS Value-at-Risk Approach 326 Comparison of Disclosure Approaches 331 Effect of SunTrust’s Derivatives and Hedging on Its Market Risk 332 Research 337 Appendix 12A: Bank of America’s Derivatives, Hedging, and Market Risk 337 CHAPTER 13 Lessors and Lease Accounting 347 Competitive Advantages of Leasing 350 Lease Structures and Contractual Terms 352 Lessors’ Risks 355 Lease Accounting Methods 357 Analysis Issues Regarding Lease Accounting Methods 366 Special Lease Transactions 369 Lessors’ Financial Statements 374 Lease Disclosures 379 Possible Future Changes in Lease Accounting 387 CHAPTER 14 Insurers and Insurance Accounting 389 Products 391 Risk-Return Trade-Offs 396 Regulation 403 Primary Insurance Accounting Standards 405 Accounting Standards Governing Embedded Derivatives and Other Life Insurance Policy Features 421 Financial Statements 423 Line of Business Disclosures 428 Other Insurance Accounting Systems 429 CHAPTER 15 Property-Casualty insurers' Loss Reserve Disclosures 435 Loss Reserve Footnote 438
Contents Vil Loss Reserve Development Disclosures 440 Calculating Loss Reserves by Accident Year 444 Calculating Loss Reserve Revisions by Accident Year 446 Calculating Claim Payments by Accident Year and Tail 448 Constructing Accident Year Loss Reserve T Accounts 452 Property-Casualty Expense Ratios 453 CHAPTER 16 Reinsurance Accounting and Disclosure 457 Accounting and Analysis Issues 459 Reinsurance Contracts 462 Accounting for Reinsurance Contracts 472 Reinsurance Disclosures and Analysis 487 Evolution of Financial Reporting for Reinsurance 493 Index 497 |
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| spelling | Ryan, Stephen G. Verfasser (DE-588)132336456 aut Financial instruments and institutions accounting and disclosure rules Stephen G. Ryan 2. ed. Hoboken, N.J. Wiley 2007 XVIII, 510 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Includes 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/toc/ecip074/2006036780.html Table of contents only http://www.loc.gov/catdir/enhancements/fy0827/2006036780-b.html Contributor biographical information http://www.loc.gov/catdir/enhancements/fy0827/2006036780-d.html Publisher description HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016529074&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_exact_search_txtP | 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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