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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Bibliographic Details
Main Authors: Ryan, Stephen G
Corporate Authors: Wiley InterScience Online service
Published: John Wiley & Sons,
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