Financial instruments and institutions : accounting and disclosure rules /
This book examines the main accounting and disclosure rules for financial institutions (e.g., thrifts, mortgage banks, commercial banks, lessors, and property-casualty and life insurers) and financial instruments. It focuses on the essential roles of fair value accounting for financial instruments a...
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Main Authors: | |
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Corporate Authors: | |
Published: |
John Wiley & Sons,
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Publisher Address: | Hoboken, N.J. : |
Publication Dates: | 2007. |
Literature type: | eBook |
Language: | English |
Edition: | Second edition. |
Subjects: | |
Online Access: |
http://onlinelibrary.wiley.com/book/10.1002/9781119196723 |
Summary: |
This book examines the main accounting and disclosure rules for financial institutions (e.g., thrifts, mortgage banks, commercial banks, lessors, and property-casualty and life insurers) and financial instruments. It focuses on the essential roles of fair value accounting for financial instruments and risk disclosures in the financial analysis of financial instruments. |
Carrier Form: | 1 online resource (xviii, 510 pages) : illustrations |
Bibliography: | Includes bibliographical references and index. |
ISBN: |
9781119196723 1119196728 9780470139578 0470139579 |
Index Number: | HF5681 |
CLC: | F830.42 |
Contents: | Financial Instruments and Institutions -- Nature and Regulation of Depository Institutions -- Thrifts -- Interest Rate Risk and Net Interest Earnings -- Credit Risk and Losses -- Fair Value Accounting for Financial Instruments: Concepts, Disclosures, and Investment Securities -- Mortgage Banks -- Securitizations -- Elements of Structured Finance Transactions -- Commercial Banks -- Derivatives and Hedging -- Market Risk Disclosures -- Lessors and Lease Accounting -- Insurers and Insurance Accounting -- Property-Casualty Insurers' Loss Reserve Disclosures -- Reinsurance Accounting and Disclosu |