Fair Value Measurements
Author : International Accounting Standards Board
Publisher :
Page : 104 pages
File Size : 22,42 MB
Release : 2006
Category : Business & Economics
ISBN :
Accounting discretion of banks during a financial crisis
Author : Mr.Luc Laeven
Publisher : International Monetary Fund
Page : 43 pages
File Size : 33,60 MB
Release : 2009-09-01
Category : Business & Economics
ISBN : 1451873549
Book Description
This paper shows that banks use accounting discretion to overstate the value of distressed assets. Banks' balance sheets overvalue real estate-related assets compared to the market value of these assets, especially during the U.S. mortgage crisis. Share prices of banks with large exposure to mortgage-backed securities also react favorably to recent changes in accounting rules that relax fair-value accounting, and these banks provision less for bad loans. Furthermore, distressed banks use discretion in the classification of mortgage-backed securities to inflate their books. Our results indicate that banks' balance sheets offer a distorted view of the financial health of the banks.
Investing Public Funds
Author : Girard Miller
Publisher :
Page : 392 pages
File Size : 40,68 MB
Release : 1986
Category : Finance, Public
ISBN :
Book Description
Accounting and Valuation Guide
Author : AICPA
Publisher : John Wiley & Sons
Page : 605 pages
File Size : 42,17 MB
Release : 2019-09-16
Category : Business & Economics
ISBN : 1948306638
Book Description
Developed for preparers of financial statements, independent auditors, and valuation specialists, this guide provides nonauthoritative guidance and illustrations regarding the accounting for and valuation of portfolio company investments held by investment companies within the scope of FASB ASC 946, Financial Services —Investment Companies, (including private equity funds, venture capital funds, hedge funds, and business development companies). It features16 case studies that can be used to reason through real situations faced by investment fund managers, valuation specialists and auditors, this guide addresses many accounting and valuation issues that have emerged over time to assist investment companies in addressing the challenges in estimating fair value of these investments, such as: Unit of account Transaction costs Calibration The impact of control and marketability Backtesting
Principles of Accounting Volume 1 - Financial Accounting
Author : Mitchell Franklin
Publisher :
Page : 1056 pages
File Size : 22,47 MB
Release : 2019-04-11
Category :
ISBN : 9781680922912
Book Description
The text and images in this book are in grayscale. A hardback color version is available. Search for ISBN 9781680922929. Principles of Accounting is designed to meet the scope and sequence requirements of a two-semester accounting course that covers the fundamentals of financial and managerial accounting. This book is specifically designed to appeal to both accounting and non-accounting majors, exposing students to the core concepts of accounting in familiar ways to build a strong foundation that can be applied across business fields. Each chapter opens with a relatable real-life scenario for today's college student. Thoughtfully designed examples are presented throughout each chapter, allowing students to build on emerging accounting knowledge. Concepts are further reinforced through applicable connections to more detailed business processes. Students are immersed in the "why" as well as the "how" aspects of accounting in order to reinforce concepts and promote comprehension over rote memorization.
International Convergence of Capital Measurement and Capital Standards
Author :
Publisher : Lulu.com
Page : 294 pages
File Size : 21,38 MB
Release : 2004
Category : Bank capital
ISBN : 9291316695
Book Description
The Sui Dynasty
Author : Arthur F. Wright
Publisher :
Page : 264 pages
File Size : 16,17 MB
Release : 1978
Category : China
ISBN :
Book Description
FDIC Statistics on Banking
Author :
Publisher :
Page : 554 pages
File Size : 26,37 MB
Release : 1993
Category : Banks and banking
ISBN :
Book Description
A statistical profile of the United States banking industry.
Financial Instruments
Author : International Accounting Standards Committee
Publisher :
Page : 22 pages
File Size : 28,95 MB
Release : 2000
Category : Accounting
ISBN :
Book Description
Fair Value Measurements
Author : Mark L. Zyla
Publisher : Wiley
Page : 443 pages
File Size : 17,1 MB
Release : 2009-12-02
Category : Business & Economics
ISBN : 9780470500248
Book Description
A hands-on volume for financial executives with guidance on the fair value measurement process In today's dynamic and volatile markets, whether buying or selling, what corporate officers need to know is the worth of an asset today, a task that for many has become complex and at times confusing. Fair Value Measurements: Practical Guidance and Implementation demystifies this topic, offering you a nuts-and-bolts guide of the most recent developments in preparing financial statements using fair value measurements. This straightforward book covers the best practices on measuring fair value in a business combination and how to subsequently test the value of these assets for impairment. Filters complicated insider concepts into easy-to-understand information on the valuation specialist's function Discusses the many new FASB pronouncements involving fair value Instantly familiarizes you on the ins and outs of fair value financial disclosure Well-written, conversational in tone, and filled with valuable insights, Fair Value Measurements: Practical Guidance and Implementation lifts the veil of confusion from the substantial and growing requirements for fair value disclosures.
