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Procyclicality and Fair Value Accounting / / Jodi Scarlata, Juan Sole, Alicia Novoa
| Procyclicality and Fair Value Accounting / / Jodi Scarlata, Juan Sole, Alicia Novoa |
| Autore | Scarlata Jodi |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2009 |
| Descrizione fisica | 1 online resource (42 p.) |
| Altri autori (Persone) |
SoleJuan
NovoaAlicia |
| Collana | IMF Working Papers |
| Soggetto topico |
Business cycles
Fair value - Accounting Accounting Banks and Banking Finance: General Investments: General Macroeconomics Industries: Financial Services Financial Markets and the Macroeconomy Financial Institutions and Services: Government Policy and Regulation Public Administration Public Sector Accounting and Audits Banks Depository Institutions Micro Finance Institutions Mortgages Prices, Business Fluctuations, and Cycles: General (includes Measurement and Data) General Financial Markets: General (includes Measurement and Data) Pension Funds Non-bank Financial Institutions Financial Instruments Institutional Investors Financial reporting, financial statements Banking Economic growth Investment & securities Finance Financial statements Securities Financial instruments Public financial management (PFM) Financial institutions Loans Finance, Public Banks and banking |
| ISBN |
1-4623-8302-5
1-4527-6319-4 9786612842610 1-282-84261-7 1-4518-7187-2 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Contents; I. Introduction; II. Fair Value Accounting Through the Business Cycle; A. Fair Value Accounting And Its Application; 1. Selected U.S. Based Financial Institutions: Change in Level 1, 2, and 3 Assets; 2. Aggregate Fair Value Hierarchy, End-2007; III. Modeling FVA through the business cycle using simulations; A. Data and Modeling Assumptions; Tables; 1. Balance Sheet Representative U.S. And European Financial Institutions; 2. Parameter Values for Each Simulation; B. Simulation Results; 3. Equity-to-Assets Ratio Through The Business Cycle
4. Application of Fair Value by U.S. And European Banks, 2007 Figures; IV. Conclusions and Policy Recommendations; Policy proposals; 3. Simulation Of Full Fair Value; 4. Simulation Of Full Fair Value: Changes In Funding Conditions And Financial Market Distress; 5. Simulation Of Full Fair Value: International versus Retail-Oriented Banks; 6. Simulation Of Partial Fair Value; 7. Simulation Of Smoothing Techniques; 8. Yield Curves and Business Cycles; 9. Simulation Of Full Fair Value With Upward Sloping Yield Curve; V. References |
| Record Nr. | UNINA-9910788347503321 |
Scarlata Jodi
|
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| Washington, D.C. : , : International Monetary Fund, , 2009 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Procyclicality and Fair Value Accounting / / Jodi Scarlata, Juan Sole, Alicia Novoa
| Procyclicality and Fair Value Accounting / / Jodi Scarlata, Juan Sole, Alicia Novoa |
| Autore | Scarlata Jodi |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2009 |
| Descrizione fisica | 1 online resource (42 p.) |
| Disciplina | 338.29346 |
| Altri autori (Persone) |
NovoaAlicia
SoleJuan |
| Collana | IMF Working Papers |
| Soggetto topico |
Business cycles
Fair value - Accounting Accounting Banking Banks and Banking Banks and banking Banks Depository Institutions Economic growth Finance Finance, Public Finance: General Financial Institutions and Services: Government Policy and Regulation Financial institutions Financial Instruments Financial instruments Financial Markets and the Macroeconomy Financial reporting, financial statements Financial statements General Financial Markets: General (includes Measurement and Data) Industries: Financial Services Institutional Investors Investment & securities Investments: General Loans Macroeconomics Micro Finance Institutions Mortgages Non-bank Financial Institutions Pension Funds Prices, Business Fluctuations, and Cycles: General (includes Measurement and Data) Public Administration Public financial management (PFM) Public Sector Accounting and Audits Securities |
| ISBN |
9786612842610
9781462383023 1462383025 9781452763194 1452763194 9781282842618 1282842617 9781451871876 1451871872 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Contents; I. Introduction; II. Fair Value Accounting Through the Business Cycle; A. Fair Value Accounting And Its Application; 1. Selected U.S. Based Financial Institutions: Change in Level 1, 2, and 3 Assets; 2. Aggregate Fair Value Hierarchy, End-2007; III. Modeling FVA through the business cycle using simulations; A. Data and Modeling Assumptions; Tables; 1. Balance Sheet Representative U.S. And European Financial Institutions; 2. Parameter Values for Each Simulation; B. Simulation Results; 3. Equity-to-Assets Ratio Through The Business Cycle
4. Application of Fair Value by U.S. And European Banks, 2007 Figures; IV. Conclusions and Policy Recommendations; Policy proposals; 3. Simulation Of Full Fair Value; 4. Simulation Of Full Fair Value: Changes In Funding Conditions And Financial Market Distress; 5. Simulation Of Full Fair Value: International versus Retail-Oriented Banks; 6. Simulation Of Partial Fair Value; 7. Simulation Of Smoothing Techniques; 8. Yield Curves and Business Cycles; 9. Simulation Of Full Fair Value With Upward Sloping Yield Curve; V. References |
| Record Nr. | UNINA-9910957410503321 |
|
Scarlata Jodi
|
||
| Washington, D.C. : , : International Monetary Fund, , 2009 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||