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_aRyan, Stephen G. _925368 |
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_aFinancial Instruments and Institutions : _baccounting and disclosure rules / _cStephen G. Ryan. |
| 250 | _a2nd ed. | ||
| 260 |
_aHoboken, N.J. : _bJohn Wiley & Sons, _cc2007. |
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| 300 |
_axviii, 510 p. : _bill. ; _c24 cm. |
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| 504 | _aIncludes bibliographical references and index. | ||
| 505 | _aPreface. 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. CHAPTER 2. Nature and Regulation of Depository Institutions. Activities of Depository Institutions. Bank Regulation. Bank Subtypes. Recent Trends. CHAPTER 3. Thrifts. Financial Statement Structure. Main Risk-Return Trade-Offs and Financial Analysis Issues. 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. 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 Adequacy. Research on Banks' Loan Loss Reserves. Appendix 5A: SunTrust Banks-After the Restatement. 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. CHAPTER 7. Mortgage Banks. Mortgage Banking Industry, Major Players, and Activities. Financial Statement Structure. Main Risk-Return Trade-Offs and Financial Analysis Issues. Accounting for Fees and Costs. 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. CHAPTER 9. Elements of Structured Finance Transactions. | ||
| 520 | _aThis 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. | ||
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