{"product_id":"financial-instruments-and-institutions-accounting-and-disclosure-rules-hardback-9780470040379","title":"Financial Instruments and Institutions; Accounting and Disclosure Rules (Hardback) 9780470040379","description":"\u003cfont face=\"Georgia\"\u003e\r\n\u003cp\u003e\u003cfont size=\"6\"\u003eFinancial Instruments and Institutions\u003c\/font\u003e\u003cbr\u003e\r\n\u003cfont size=\"5\"\u003eAccounting and Disclosure Rules\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\r\n\r\n\r\n\u003cp\u003e\u003cfont size=\"4\"\u003eStephen G. Ryan (Author)\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003e9780470040379, Wiley\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003eHardback, published 11 May 2007\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003e528 pages, Drawings: 0 B\u0026amp;W, 0 Color; Tables: 0 B\u0026amp;W, 0 Color; Exhibits: 113 B\u0026amp;W, 0 Color\u003cbr\u003e23.8 x 16.1 x 4 cm, 0.848 kg\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\r\n\r\n\r\n\r\n\u003cp align=\"justify\"\u003e\u003cstrong\u003e\u003cfont size=\"3\"\u003e\u003cp\u003e\u003cb\u003e\u003ci\u003eFinancial Instruments and Institutions: Accounting and Disclosure Rules,\u003c\/i\u003e 2nd Edition\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eThis book is an authoritative guide to the accounting and disclosure rules for financial institutions and instruments. It provides guidance from a \"fair value\" perspective and demonstrates the simplest and most natural measurement basis for reporting financial instruments, as is relevant for thrifts, mortgage banks, commercial banks, and property-casualty and life insurers.\u003c\/p\u003e\u003c\/font\u003e\u003c\/strong\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003e\u003cp\u003ePreface ix\u003c\/p\u003e \u003cp\u003eAcknowledgments xvii\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 1 Financial Instruments and Institutions 1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eMain Ingredients of the Analysis of Financial Instruments 4\u003c\/p\u003e \u003cp\u003eActivities and Risks of Financial Institutions 11\u003c\/p\u003e \u003cp\u003eValuation of Financial Institutions in Practice 16\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 2 Nature and Regulation of Depository Institutions 19\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eActivities of Depository Institutions 19\u003c\/p\u003e \u003cp\u003eBank Regulation 22\u003c\/p\u003e \u003cp\u003eBank Subtypes 35\u003c\/p\u003e \u003cp\u003eRecent Trends 38\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 3 Thrifts 45\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eFinancial Statement Structure 46\u003c\/p\u003e \u003cp\u003eMain Risk-Return Trade-Offs and Financial Analysis Issues 56\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 4 Interest Rate Risk and Net Interest Earnings 63\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eViews of Interest Rate Risk 64\u003c\/p\u003e \u003cp\u003eInterest Rate Risk Concepts 66\u003c\/p\u003e \u003cp\u003eAnalysis of Net Interest Earnings 78\u003c\/p\u003e \u003cp\u003eRate-Volume Analysis 81\u003c\/p\u003e \u003cp\u003eRepricing Gap Disclosures 84\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 5 Credit Risk and Losses 93\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eEconomics of Credit Risk 95\u003c\/p\u003e \u003cp\u003eAccounts for Loans and Loan Losses 97\u003c\/p\u003e \u003cp\u003eAccounting and Disclosure Rules for Unimpaired Loans 100\u003c\/p\u003e \u003cp\u003eAccounting and Disclosure Rules for Impaired Loans 107\u003c\/p\u003e \u003cp\u003eLoan Portfolio Quality and Loan Loss Reserve Adequacy 110\u003c\/p\u003e \u003cp\u003eResearch on Banks’ Loan Loss Reserves 118\u003c\/p\u003e \u003cp\u003eAppendix 5A: SunTrust Banks—After the Restatement 119\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 6 Fair Value Accounting for Financial Instruments: Concepts, Disclosures, and Investment Securities 131\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eFair Value Accounting for Financial Instruments 133\u003c\/p\u003e \u003cp\u003eDisclosures of the Fair Value of Financial Instruments 141\u003c\/p\u003e \u003cp\u003eInvestment Securities 149\u003c\/p\u003e \u003cp\u003eAppendix 6A: Washington Federal’s Big Gap 158\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 7 Mortgage Banks 161\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eMortgage Banking Industry, Major Players, and Activities 162\u003c\/p\u003e \u003cp\u003eFinancial Statement Structure 167\u003c\/p\u003e \u003cp\u003eMain Risk-Return Trade-Offs and Financial Analysis Issues 174\u003c\/p\u003e \u003cp\u003eAccounting for Fees and Costs 186\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 8 Securitizations 189\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eWhy and What? 192\u003c\/p\u003e \u003cp\u003eSecuritization Structures 196\u003c\/p\u003e \u003cp\u003eSFAS No. 140 204\u003c\/p\u003e \u003cp\u003eFinancial Analysis Issues 216\u003c\/p\u003e \u003cp\u003eEmpirical Research on Securitizations 221\u003c\/p\u003e \u003cp\u003eServicing Rights and Prepayment-Sensitive Securities 222\u003c\/p\u003e \u003cp\u003eAppendix 8A: Doral Financial’s Interesting Interest-Only Strips 224\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 9 Elements of Structured Finance Transactions 235\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eSpecial-Purpose\/Variable-Interest Entities 236\u003c\/p\u003e \u003cp\u003eRelated Transactions 244\u003c\/p\u003e \u003cp\u003eHybrid Financial Instruments 248\u003c\/p\u003e \u003cp\u003eFinancial Guarantees 251\u003c\/p\u003e \u003cp\u003eRecent SEC Decisions Regarding Structured Finance Transactions 253\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 10 Commercial Banks 255\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eBalance Sheet 257\u003c\/p\u003e \u003cp\u003eIncome Statement 261\u003c\/p\u003e \u003cp\u003eCash Flow Statement 265\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 11 Derivatives and Hedging 269\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eDerivatives 272\u003c\/p\u003e \u003cp\u003eHedging 282\u003c\/p\u003e \u003cp\u003eSFAS No. 133 (1998), as Amended 285\u003c\/p\u003e \u003cp\u003eFramework for Assessing Financial Institutions’ Derivatives and Hedging 308\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 12 Market Risk Disclosures 311\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eOverview of FRR No. 48 (1997) 312\u003c\/p\u003e \u003cp\u003eTabular Format 315\u003c\/p\u003e \u003cp\u003eSensitivity Approach 322\u003c\/p\u003e \u003cp\u003eValue-at-Risk Approach 326\u003c\/p\u003e \u003cp\u003eComparison of Disclosure Approaches 331\u003c\/p\u003e \u003cp\u003eEffect of SunTrust’s Derivatives and Hedging on Its Market Risk 332\u003c\/p\u003e \u003cp\u003eResearch 337\u003c\/p\u003e \u003cp\u003eAppendix 12A: Bank of America’s Derivatives, Hedging, and Market Risk 337\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 13 Lessors and Lease Accounting 347\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eCompetitive Advantages of Leasing 350\u003c\/p\u003e \u003cp\u003eLease Structures and Contractual Terms 352\u003c\/p\u003e \u003cp\u003eLessors’ Risks 355\u003c\/p\u003e \u003cp\u003eLease Accounting Methods 357\u003c\/p\u003e \u003cp\u003eAnalysis Issues Regarding Lease Accounting Methods 366\u003c\/p\u003e \u003cp\u003eSpecial Lease Transactions 369\u003c\/p\u003e \u003cp\u003eLessors’ Financial Statements 374\u003c\/p\u003e \u003cp\u003eLease Disclosures 379\u003c\/p\u003e \u003cp\u003ePossible Future Changes in Lease Accounting 387\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 14 Insurers and Insurance Accounting 389\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eProducts 391\u003c\/p\u003e \u003cp\u003eRisk-Return Trade-Offs 396\u003c\/p\u003e \u003cp\u003eRegulation 403\u003c\/p\u003e \u003cp\u003ePrimary Insurance Accounting Standards 405\u003c\/p\u003e \u003cp\u003eAccounting Standards Governing Embedded Derivatives and Other Life Insurance Policy Features 421\u003c\/p\u003e \u003cp\u003eFinancial Statements 423\u003c\/p\u003e \u003cp\u003eLine of Business Disclosures 428\u003c\/p\u003e \u003cp\u003eOther Insurance Accounting Systems 429\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 15 Property-Casualty Insurers’ Loss Reserve Disclosures 435\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eLoss Reserve Footnote 438\u003c\/p\u003e \u003cp\u003eLoss Reserve Development Disclosures 440\u003c\/p\u003e \u003cp\u003eCalculating Loss Reserves by Accident Year 444\u003c\/p\u003e \u003cp\u003eCalculating Loss Reserve Revisions by Accident Year 446\u003c\/p\u003e \u003cp\u003eCalculating Claim Payments by Accident Year and Tail 448\u003c\/p\u003e \u003cp\u003eConstructing Accident Year Loss Reserve T Accounts 452\u003c\/p\u003e \u003cp\u003eProperty-Casualty Expense Ratios 453\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 16 Reinsurance Accounting and Disclosure 457\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eAccounting and Analysis Issues 459\u003c\/p\u003e \u003cp\u003eReinsurance Contracts 462\u003c\/p\u003e \u003cp\u003eAccounting for Reinsurance Contracts 472\u003c\/p\u003e \u003cp\u003eReinsurance Disclosures and Analysis 487\u003c\/p\u003e \u003cp\u003eEvolution of Financial Reporting for Reinsurance 493\u003c\/p\u003e \u003cp\u003eIndex 497\u003c\/p\u003e\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003eSubject Areas: Finance \u0026amp; accounting [\u003ca title=\"See our other books on Finance \u0026amp; accounting\" href=\"https:\/\/freshlyprintedbooks.co.uk\/search?q=%22Finance%20\u0026amp;%20accounting%20%5BKF%5D%22\"\u003eKF\u003c\/a\u003e]\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\r\n\u003c\/font\u003e","brand":"Wiley","offers":[{"title":"Brand New","offer_id":52507204649240,"sku":"9780470040379","price":84.99,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0730\/2037\/5320\/files\/9780470040379.jpg?v=1786439351","url":"https:\/\/freshlyprintedbooks.co.uk\/products\/financial-instruments-and-institutions-accounting-and-disclosure-rules-hardback-9780470040379","provider":"Freshly Printed Books","version":"1.0","type":"link"}