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Financial instruments and institutions: accounting and disclosure rules

Author: Ryan, Stephen G. Publisher: Wiley, 2002.Language: EnglishDescription: 392 p. ; 24 cm.ISBN: 0471220760Type of document: BookBibliography/Index: Includes bibliographical references and index
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Item type Current location Collection Call number Status Date due Barcode Item holds
Book Europe Campus
Main Collection
Print HG20 .R93 2002
(Browse shelf)
Available 001178502
Total holds: 0

Includes bibliographical references and index


Financial Instruments and Institutions Accounting and Disclosure Rules Contents Preface 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 xi 1 3 9 16 CHAPTER 2 Nature and Regulation of Depository Institutions Activities of Depository Institutions Bank Regulation Bank Subtypes Recent Trends 19 19 22 32 35 CHAPTER 3 Thrifts Financial Statement Structure Main Risk-Return Trade-Offs and Financial Analysis Issues 41 42 51 CHAPTER 4 Interest Rate Risk and Net Interest Earnings Views of Interest Rate Risk Interest Rate Risk Concepts Analysis of Net Interest Earnings 57 59 60 72 viii CONTENTS Rate Volume Analysis Repricing Gap Disclosures 76 77 CHAPTER 5 Credit Risk and Losses Financial Economic Research on Credit Risk Accounts for Loans and Loan Losses Accounting and Disclosure Rules for Unimpaired Loans Accounting and Disclosure Rules for Impaired Loans Loan Loss Reserve Adequacy and Loan Portfolio Quality Research on Banks' Credit Loss Reserves Appendix 5A: SunTrust Banks--After the Restatement 85 86 88 90 95 99 105 107 CHAPTER 8 Fair Value Accounting for Financial Instruments: Disclosures and Investment Securities Fair Value Accounting for Financial Instruments Disclosures of the Fair Value of Financial Instruments Investment Securities Appendix 6A: T. R. Financial in 1994 The Downside of Negative Gap 119 120 125 134 141 CHAPTER 7 Mortgage Banks Mortgage Banking Industry and Activities Financial Statement Structure Main Risk-Return Trade-Offs and Financial Analysis Issues Accounting for Fees and Costs 145 146 149 155 164 CHAPTER 8 Securitizations Why and What? Securitization Structures 187 169 172 Contents IX 178 187 189 192 SFAS No. 140 Financial Analysis Issues Servicing Rights and Prepayment-Sensitive Securities Appendix 8A: Aames Financial in the Hedge Fund Crisis CHAPTER 9 Commercial Banks Balance Sheet Income Statement Cash Flow Statement 207 208 210 214 CHAPTER 10 Derivatives and Hedging Derivatives Hedging SFAS Nos. 133 and 138 Financial Analysis Issues and Approach 219 222 229 231 252 CHAPTER 11 Market Risk Disclosures Tabular Format Sensitivity Approach Value-at-Risk Approach Comparison of Disclosure Approaches Appendix 11A: Bank One's Offsetting Swaps? 259 262 270 272 275 276 CHAPTER 12 Lessors and Lease Accounting Competitive Advantages of Leasing Lease Structures and Contractual Terms Lessors' Risk-Return Trade-Offs Lease Accounting Methods Analysis Issues Regarding Lease Accounting Methods 283 285 287 289 292 300 X CONTENTS Special Lease Transactions Lessors' Financial Statements Lease Disclosures Proposed Changes in Lease Accounting 303 309 314 320 CHAPTER 13 Insurers and Insurance Accounting Products Risk-Return Trade-Offs Reinsurance Regulation Accounting and Disclosures Financial Statements Property-Casualty Expense Ratios Other Insurance Accounting Systems 323 325 328 334 336 337 351 355 358 CHAPTER 14 Property-Casualty Insurers' Loss Reserve Disclosures Loss Reserve Footnote Disclosures Loss Reserve Development Disclosures Calculating Remaining Loss Reserves for Prior Accident Years' Coverage Calculating Loss Reserve Revisions for Prior Accident Years' Coverage Calculating Tail Constructing Accident Year Loss Reserve T Accounts 361 363 365 369 371 375 378 Index 381

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