Disclosures In The Financial Statements Of Banks And Similar Financial Institutions
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Author |
: |
Publisher |
: Lulu.com |
Total Pages |
: 294 |
Release |
: 2004 |
ISBN-10 |
: 9789291316694 |
ISBN-13 |
: 9291316695 |
Rating |
: 4/5 (94 Downloads) |
Synopsis International Convergence of Capital Measurement and Capital Standards by :
Author |
: International Accounting Standards Committee |
Publisher |
: |
Total Pages |
: 21 |
Release |
: |
ISBN-10 |
: 0598031189 |
ISBN-13 |
: 9780598031181 |
Rating |
: 4/5 (89 Downloads) |
Synopsis Disclosures in the Financial Statements of Banks and Similar Financial Institutions by : International Accounting Standards Committee
Author |
: Mr.Luc Laeven |
Publisher |
: International Monetary Fund |
Total Pages |
: 43 |
Release |
: 2009-09-01 |
ISBN-10 |
: 9781451873542 |
ISBN-13 |
: 1451873549 |
Rating |
: 4/5 (42 Downloads) |
Synopsis Accounting discretion of banks during a financial crisis by : Mr.Luc Laeven
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.
Author |
: Stephen G. Ryan |
Publisher |
: John Wiley & Sons |
Total Pages |
: 616 |
Release |
: 2007-04-10 |
ISBN-10 |
: 9780470139578 |
ISBN-13 |
: 0470139579 |
Rating |
: 4/5 (78 Downloads) |
Synopsis Financial Instruments and Institutions by : Stephen G. Ryan
This 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.
Author |
: Radhakrishna Narasimham |
Publisher |
: Asian Development Bank |
Total Pages |
: 201 |
Release |
: 2010-10-01 |
ISBN-10 |
: 9789292547745 |
ISBN-13 |
: 9292547747 |
Rating |
: 4/5 (45 Downloads) |
Synopsis Enhancing Financial Disclosure Standards in Transitional Economies II by : Radhakrishna Narasimham
Public and private investors want timely, accurate financial information about institutions before investing. This requires adherence to internationally accepted financial disclosure standards. However, implementing these standards is a particular challenge for economies in transition from the Soviet-era central planning approach toward a market economy. The Asian Development Bank provided a technical assistance grant (TA 6505- REG) to build capacity to enhance financial disclosure standards in Armenia, Azerbaijan, and Georgia. The book is a compendium of the project's findings, activities, results, and recommendations. It discusses the rationale for the adoption of International Financial Reporting Standards and the enforcement of International Standards on Auditing by legal entities, and explores their use by small and medium-sized enterprises in the three countries. The book is a valuable guide to accountants, auditors, financial institutions, regulators, investors, governments, researchers, and others interested in financial disclosure practices and progress of these transitional nations.
Author |
: |
Publisher |
: |
Total Pages |
: 38 |
Release |
: 2009 |
ISBN-10 |
: PURD:32754082153291 |
ISBN-13 |
: |
Rating |
: 4/5 (91 Downloads) |
Synopsis FDIC Quarterly by :
Author |
: International Accounting Standards Committee |
Publisher |
: |
Total Pages |
: 21 |
Release |
: |
ISBN-10 |
: 0598031189 |
ISBN-13 |
: 9780598031181 |
Rating |
: 4/5 (89 Downloads) |
Synopsis Disclosures in the Financial Statements of Banks and Similar Financial Institutions by : International Accounting Standards Committee
Author |
: United States. Department of the Treasury |
Publisher |
: |
Total Pages |
: 780 |
Release |
: 1991 |
ISBN-10 |
: IND:30000038630723 |
ISBN-13 |
: |
Rating |
: 4/5 (23 Downloads) |
Synopsis Modernizing the Financial System by : United States. Department of the Treasury
Author |
: |
Publisher |
: |
Total Pages |
: 264 |
Release |
: 1995 |
ISBN-10 |
: MSU:31293016731790 |
ISBN-13 |
: |
Rating |
: 4/5 (90 Downloads) |
Synopsis The FDIC Quarterly Banking Profile by :
Author |
: International Accounting Standards Committee |
Publisher |
: |
Total Pages |
: 22 |
Release |
: 2000 |
ISBN-10 |
: CORNELL:31924090777370 |
ISBN-13 |
: |
Rating |
: 4/5 (70 Downloads) |
Synopsis Financial Instruments by : International Accounting Standards Committee