LEADER 05109nam 2200649 a 450 001 9910143679803321 005 20170815110545.0 010 $a1-119-19672-8 010 $a1-280-83937-6 010 $a9786610839377 010 $a0-470-13957-9 035 $a(CKB)1000000000356972 035 $a(EBL)291454 035 $a(OCoLC)304072280 035 $a(SSID)ssj0000155001 035 $a(PQKBManifestationID)11161042 035 $a(PQKBTitleCode)TC0000155001 035 $a(PQKBWorkID)10104948 035 $a(PQKB)10004092 035 $a(MiAaPQ)EBC291454 035 $a(EXLCZ)991000000000356972 100 $a20061102d2007 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aFinancial instruments and institutions$b[electronic resource] $eaccounting and disclosure rules /$fStephen G. Ryan 205 $a2nd ed. 210 $aHoboken, N.J. $cJohn Wiley & Sons$dc2007 215 $a1 online resource (530 p.) 300 $aDescription based upon print version of record. 311 $a0-470-04037-8 320 $aIncludes bibliographical references and index. 327 $aFinancial Instruments and Institutions; Contents; Preface; WHY I WROTE THE BOOK; ENRON, SARBANES-OXLEY, AND CHANGES IN FINANCIAL REPORTING RULES FOR STRUCTURED FINANCE TRANSACTIONS; TOPICAL COVERAGE AND STRUCTURE OF THE BOOK; SIGNIFICANT CHANGES FROM THE FIRST EDITION; Acknowledgments; Chapter 1: Financial Instruments and Institutions; MAIN INGREDIENTS OF THE ANALYSIS OF FINANCIAL INSTRUMENTS; ACTIVITIES AND RISKS OF FINANCIAL INSTITUTIONS; VALUATION OF FINANCIAL INSTITUTIONS IN PRACTICE; NOTES; Chapter 2: Nature and Regulation of Depository Institutions; ACTIVITIES OF DEPOSITORY INSTITUTIONS 327 $aBANK REGULATIONBANK SUBTYPES; RECENT TRENDS; NOTES; Chapter 3: Thrifts; FINANCIAL STATEMENT STRUCTURE; MAIN RISK-RETURN TRADE-OFFS AND FINANCIAL ANALYSIS ISSUES; NOTES; Chapter 4: Interest Rate Risk and Net Interest Earnings; VIEWS OF INTEREST RATE RISK; INTEREST RATE RISK CONCEPTS; ANALYSIS OF NET INTEREST EARNINGS; RATE-VOLUME ANALYSIS; REPRICING GAP DISCLOSURES; NOTES; Chapter 5: Credit Risk and Losses; ECONOMICS OF CREDIT RISK; ACCOUNTS FOR LOANS AND LOAN LOSSES; ACCOUNTING AND DISCLOSURE RULES FOR UNIMPAIRED LOANS; ACCOUNTING AND DISCLOSURE RULES FOR IMPAIRED LOANS 327 $aLOAN PORTFOLIO QUALITY AND LOAN LOSS RESERVE ADEQUACYRESEARCH ON BANKS' LOAN LOSS RESERVES; APPENDIX 5A: SUNTRUST BANKS-AFTER THE RESTATEMENT; NOTES; Chapter 6: Fair Value Accounting for Financial Instruments: Concepts, Disclosures, and Investment Securities; FAIR VALUE ACCOUNTING FOR FINANCIAL INSTRUMENTS; DISCLOSURES OF THE FAIR VALUE OF FINANCIAL INSTRUMENTS; INVESTMENT SECURITIES; APPENDIX 6A: WASHINGTON FEDERAL'S BIG GAP; NOTES; Chapter 7: Mortgage Banks; MORTGAGE BANKING INDUSTRY, MAJOR PLAYERS, AND ACTIVITIES; FINANCIAL STATEMENT STRUCTURE 327 $aMAIN RISK-RETURN TRADE-OFFS AND FINANCIAL ANALYSIS ISSUESACCOUNTING FOR FEES AND COSTS; NOTES; Chapter 8: Securitizations; WHY AND WHAT?; SECURITIZATION STRUCTURES; SFAS NO. 140; FINANCIAL ANALYSIS ISSUES; EMPIRICAL RESEARCH ON SECURITIZATIONS; SERVICING RIGHTS AND PREPAYMENT-SENSITIVE SECURITIES; APPENDIX 8A: DORAL FINANCIAL'S INTERESTING INTEREST-ONLY STRIPS; NOTES; Chapter 9: Elements of Structured Finance Transactions; SPECIAL-PURPOSE/VARIABLE-INTEREST ENTITIES; RELATED TRANSACTIONS; HYBRID FINANCIAL INSTRUMENTS; FINANCIAL GUARANTEES 327 $aRECENT SEC DECISIONS REGARDING STRUCTURED FINANCE TRANSACTIONSNOTES; Chapter 10: Commercial Banks; BALANCE SHEET; INCOME STATEMENT; CASH FLOW STATEMENT; NOTES; Chapter 11: Derivatives and Hedging; DERIVATIVES; HEDGING; SFAS NO. 133 (1998), AS AMENDED; FRAMEWORK FOR ASSESSING FINANCIAL INSTITUTIONS' DERIVATIVES AND HEDGING; NOTES; Chapter 12: Market Risk Disclosures; OVERVIEW OF FRR NO. 48 (1997); TABULAR FORMAT; SENSITIVITY APPROACH; VALUE-AT-RISK APPROACH; COMPARISON OF DISCLOSURE APPROACHES; EFFECT OF SUNTRUST'S DERIVATIVES AND HEDGING ON ITS MARKET RISK; RESEARCH 327 $aAPPENDIX 12A: BANK OF AMERICA'S DERIVATIVES, HEDGING, AND MARKET RISK 330 $aThis book is an authoritative guide to the accounting and disclosure rules for financial institutions and instruments. 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