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Accounting for financial instruments [[electronic resource] /] / Cormac Butler
| Accounting for financial instruments [[electronic resource] /] / Cormac Butler |
| Autore | Butler Cormac |
| Pubbl/distr/stampa | Chichester, England ; ; Hoboken, NJ, : Wiley, c2009 |
| Descrizione fisica | 1 online resource (298 p.) |
| Disciplina | 657.76 |
| Soggetto topico |
Financial instruments - Accounting
Financial instruments - Accounting - Standards |
| ISBN |
1-119-20698-7
1-282-02824-3 9786612028243 0-470-74375-1 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Accounting for Financial Instruments; Contents; Preface; 1 Introduction; 1.1 Introduction; 1.2 Scope of the book; 1.3 Background; 1.4 Concerns over the misuse of financial instruments; 1.5 Complexity; 1.6 Revenue recognition; 1.7 Inappropriate reward incentives; 1.8 Protection for shareholders; 1.9 Measuring the 'traders' dilemma'; 2 Accounting Foundations; 2.1 Introduction; 2.2 IASB improvements; 2.3 The framework; 2.4 Fair value or cost; 2.5 Artificial volatility; 2.6 Cost model; 2.7 Cherry-picking; 2.8 Subjective valuations; 2.9 Proactive vs. reactive; 2.10 Goodwill
2.11 Market value accounting2.12 IFRS and its contribution to banking crises; 2.13 IFRS post-Enron; 2.14 Conclusion; 3 Corporate Governance; 3.1 Introduction; 3.2 Corporate governance; 3.3 Small vs. large shareholdings; 3.4 Traders' dilemma; 3.5 Moral hazard; 3.6 Credit rating agencies I; 3.7 Shareholder democracy; 3.8 Structured products; 3.9 Revenue recognition; 3.10 Non-consolidation; 3.11 Credit rating agencies II; 3.12 Accounting standards and lobbying; 3.13 Investment entities; 3.14 Conclusion; Appendix: Constant proportion debt obligations; 4 Hedge Accounting; 4.1 Introduction 4.2 Accounting for forward contracts4.3 Accounting pre-IAS 39; 4.4 Artificial volatility; 4.5 Hedge accounting rules; 4.6 Example: Forward rate agreement; 4.7 Conclusion; 5 Illustrative Examples: Hedge Accounting; 5.1 Introduction; 5.2 Illustration: Fair value hedge; 5.3 Credit spreads; 5.4 Cash flow interest rate swaps; 5.5 Time value vs. change in interest rates; 5.6 Long method fair value hedge; 5.7 Foreign exchange hedge; Appendix: Documentation; 6 Accounting for Structured Products (Market Risk); 6.1 Introduction; 6.2 Risk adjusted return on capital; 6.3 Bifurcation rules 6.4 The reward for risk6.5 Protection for shareholders; 6.6 Illustration: The structured products problem; 6.7 The accounting treatment under embedded derivative rules; 6.8 Past mistakes; 6.9 Conclusion; Appendix 6.1: Overview of embedded derivative rules in international accounting reporting standards; Appendix 6.2: Introduction to derivatives; 7 Accounting for Credit Risk; 7.1 Introduction; 7.2 Loan approvals; 7.3 Credit spreads; 7.4 Accounting standards; 7.5 Credit rating agencies; 7.6 Credit derivatives; 7.7 Accounting for loans; 7.8 Changes in the accounting standards 7.9 Accounting rules on credit derivatives and financial guarantees7.10 Structured credit products: an extra layer of complexity; 8 Accounting for Structured Products (Credit Risk); 8.1 Introduction; 8.2 Securitisation overview; 8.3 Regulatory arbitrage; 8.4 Prepayment risk synthetic securitisations; 8.5 Accounting for credit risk; 8.6 Accountants, regulators and credit agencies; 8.7 Complexity; 8.8 Disclosure; 8.9 Credit Suisse fiasco; 8.10 Monoline insurance companies; 8.11 Accounting implications; 8.12 First to default; 8.13 SFAS 157 valuations; 8.14 Conclusion 9 Off-Balance Sheet Accounting |
| Record Nr. | UNINA-9910146126603321 |
Butler Cormac
|
||
| Chichester, England ; ; Hoboken, NJ, : Wiley, c2009 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Financial instruments and institutions [[electronic resource] ] : accounting and disclosure rules / / Stephen G. Ryan
| Financial instruments and institutions [[electronic resource] ] : accounting and disclosure rules / / Stephen G. Ryan |
| Autore | Ryan Stephen G |
| Edizione | [2nd ed.] |
| Pubbl/distr/stampa | Hoboken, N.J., : John Wiley & Sons, c2007 |
| Descrizione fisica | 1 online resource (530 p.) |
| Disciplina |
332.10681
657 657/.76 |
| Soggetto topico |
Financial instruments - Accounting
Financial institutions - Accounting |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-119-19672-8
1-280-83937-6 9786610839377 0-470-13957-9 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Financial 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
BANK 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 LOAN 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 MAIN 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 RECENT 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 APPENDIX 12A: BANK OF AMERICA'S DERIVATIVES, HEDGING, AND MARKET RISK |
| Record Nr. | UNINA-9910143679803321 |
|
Ryan Stephen G
|
||
| Hoboken, N.J., : John Wiley & Sons, c2007 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Financial instruments and institutions [[electronic resource] ] : accounting and disclosure rules / / Stephen G. Ryan
| Financial instruments and institutions [[electronic resource] ] : accounting and disclosure rules / / Stephen G. Ryan |
| Autore | Ryan Stephen G |
| Edizione | [2nd ed.] |
| Pubbl/distr/stampa | Hoboken, N.J., : John Wiley & Sons, c2007 |
| Descrizione fisica | 1 online resource (530 p.) |
| Disciplina |
332.10681
657 657/.76 |
| Soggetto topico |
Financial instruments - Accounting
Financial institutions - Accounting |
| ISBN |
1-119-19672-8
1-280-83937-6 9786610839377 0-470-13957-9 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Financial 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
BANK 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 LOAN 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 MAIN 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 RECENT 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 APPENDIX 12A: BANK OF AMERICA'S DERIVATIVES, HEDGING, AND MARKET RISK |
| Record Nr. | UNINA-9910829804203321 |
|
Ryan Stephen G
|
||
| Hoboken, N.J., : John Wiley & Sons, c2007 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
