Disclosure Of Certain Information By Financial Institutions About Debt Securities Held As Assets

Author : Leonard Lorensen
Publisher : Amer Inst of Certified Public
ISBN 13 : 9780870511226
Total Pages : 111 pages
Book Rating : 4.2X/5 ( download)

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Download or read book Illustrations of the Disclosure by Financial Institutions of Certain Information about Debt Securities Held as Assets written by Leonard Lorensen and published by Amer Inst of Certified Public. This book was released on 1992 with total page 111 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Author : American Institute of Certified Public Accountants. Accounting Standards Executive Committee
Publisher :
ISBN 13 :
Total Pages : 24 pages
Book Rating : 4.86/5 ( download)

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Download or read book Disclosure of Certain Information by Financial Institutions about Debt Securities Held as Assets written by American Institute of Certified Public Accountants. Accounting Standards Executive Committee and published by . This book was released on 1990 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Author : Leonard Lorensen
Publisher :
ISBN 13 : 9780783782256
Total Pages : 117 pages
Book Rating : 4.5X/5 ( download)

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Download or read book Illustrations of the Disclosure by Financial Institutions of Certain Information about Debt Securities Held As Assets written by Leonard Lorensen and published by . This book was released on 1992 with total page 117 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Author :
Publisher : Lulu.com
ISBN 13 : 9291316695
Total Pages : 294 pages
Book Rating : 4.94/5 ( download)

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Download or read book International Convergence of Capital Measurement and Capital Standards written by and published by Lulu.com. This book was released on 2004 with total page 294 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Author : Mr.Luc Laeven
Publisher : International Monetary Fund
ISBN 13 : 1451873549
Total Pages : 43 pages
Book Rating : 4.42/5 ( download)

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Download or read book Accounting discretion of banks during a financial crisis written by Mr.Luc Laeven and published by International Monetary Fund. This book was released on 2009-09-01 with total page 43 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 : Mr.Jose M Cartas
Publisher : International Monetary Fund
ISBN 13 : 1498388310
Total Pages : 170 pages
Book Rating : 4.13/5 ( download)

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Download or read book Handbook on Securities Statistics written by Mr.Jose M Cartas and published by International Monetary Fund. This book was released on 2015-06-08 with total page 170 pages. Available in PDF, EPUB and Kindle. Book excerpt: The production of the Handbook on Securities Statistics (the Handbook) is a joint undertaking by the Bank for International Settlements (BIS), the European Central Bank (ECB) and the International Monetary Fund (IMF). They have specific interests and expertise in the area of securities statistics and are the core members of the Working Group on Securities Databases (WGSD). In 2007, the WGSD—originally established by the IMF in 1999—was reconvened in response to various international initiatives and recommendations to improve information on securities markets. The WGSD is chaired by the ECB and includes the BIS, the IMF and the World Bank. Selected experts from national central banks, who participated actively in the various international groups that identified the need to improve data on securities markets, were also invited to contribute to some of the WGSD’s deliberations. In mid-2008, the WGSD agreed to sponsor the development of a handbook on securities statistics. In November 2009, the report entitled “The Financial Crisis and Information Gaps”, which was prepared by the Financial Stability Board (FSB) Secretariat and IMF staff at the request of the Group of Twenty (G-20) finance ministers and central bank governors, endorsed the development of the Handbook, as well as the gradual implementation of improved statistics on issuance and holdings of securities at the national and international level. The BIS’s compilation of data on debt securities plays an important role in this respect. The Handbook sponsors responded to the demand from various international groups for the development of methodological standards for securities statistics and released the Handbook in three parts. Part 1 on debt securities issues was published in May 2009, and Part 2 on debt securities holdings in September 2010. Part 3 of the Handbook on equity securities statistics was published in November 2012. The methodology described in all three parts was based on the System of National Accounts 2008 (2008 SNA) and the sixth edition of the Balance of Payments and International Investment Position Manual (BPM6). The three parts also went slightly beyond the confines of these standards by providing guidance and additional information on, for example, the main features of securities, special and borderline cases, and breakdowns of issues and holdings of securities by counterparty. Special attention was also paid to specific operations such as mergers and acquisitions, restructuring, privatization and nationalization, and transactions between general government and public corporations. From the beginning, the intention was to combine the three parts into one volume, thereby eliminating any overlap and repetitions between the parts. The Handbook’s conceptual framework is complemented by a set of tables for presenting securities data both at an aggregated level and broken down by various features. This should allow sufficient flexibility in the presentation of data on issuance and holdings of securities, in line with developments in securities markets and financing. The Handbook is the first publication of its kind to focus exclusively on securities statistics. Recent turmoil in global financial markets has confirmed the importance of timely, relevant, coherent, and internationally comparable data on securities, from the perspective of monetary policy, fiscal policy, and financial stability analysis. This Handbook provides a conceptual framework for the compilation and presentation of statistics on different types.

Author : George Georgiades
Publisher : CCH
ISBN 13 : 9780808091813
Total Pages : 1284 pages
Book Rating : 4.16/5 ( download)

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Download or read book GAAP Financial Statement Disclosures Manual 2008-2009 written by George Georgiades and published by CCH. This book was released on 2008-06 with total page 1284 pages. Available in PDF, EPUB and Kindle. Book excerpt: The GAAP Guide Level A, in both the text and on the accompanying easy-to-use CD-ROM, analyzes authoritative GAAP literature contained in Level A of the GAAP hierarchy, established by Statement on Auditing Standards No. 69, which include FASB Statements and Interpretations, as well as APB Opinions and Accounting Research Bulletins. It is written in clear, comprehensible language. Each pronouncement is discussed in a comprehensive format that makes it easy to understand and apply. Practical illustrations and examples demonstrate and clarify specific accounting principles.

Author : Dieter Ordelheide
Publisher : Springer
ISBN 13 : 1349132330
Total Pages : 3322 pages
Book Rating : 4.31/5 ( download)

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Download or read book Transnational Accounting written by Dieter Ordelheide and published by Springer. This book was released on 2016-02-17 with total page 3322 pages. Available in PDF, EPUB and Kindle. Book excerpt: Considerable effort has been made over the last ten years by such institutions as the EU, OECD, UNO and the IASC towards the harmonisation of accounting standards. It is recognised though that uniformity and true compatibility of financial instruments cannot be achieved while accounting operates in individual national economic and legal environments. A knowledge of national accounting standards and practice continues to be indispensable for the analysis of financial statements. Transnational Accounting is a unique comparative study of accounting standards of fourteen major economic powers, plus the regimes of the IASC and EU. Each chapter is standardised for easy comparison and written by a recognised expert in his or her country. The Editor, The Late Dieter Ordelheide, was Professor of Business Economics at the Johann Wolfgang Goethe-Universität, Frankfurt am Main. This groundbreaking work enables the reader to develop a thorough practical understanding of national accounting practices and be fully at home with financial statements in an international context. Each volume includes a detailed reference matrix listing approximately 100 key accounting subjects and their treatment across all regulatory and accounting regimes.

Author : Board of Governors of the Federal Reserve System
Publisher :
ISBN 13 : 9780894991967
Total Pages : 0 pages
Book Rating : 4.65/5 ( download)

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Download or read book The Federal Reserve System Purposes and Functions written by Board of Governors of the Federal Reserve System and published by . This book was released on 2002 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Provides an in-depth overview of the Federal Reserve System, including information about monetary policy and the economy, the Federal Reserve in the international sphere, supervision and regulation, consumer and community affairs and services offered by Reserve Banks. Contains several appendixes, including a brief explanation of Federal Reserve regulations, a glossary of terms, and a list of additional publications.

Author : United States. Congress. House. Committee on Ways and Means
Publisher :
ISBN 13 :
Total Pages : 970 pages
Book Rating : 4.45/5 ( download)

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Download or read book U.S. Economy, and Proposals to Provide Middle-income Tax Relief, Tax Equity and Fairness, Economic Stimulus and Growth: February 4, 5, and 6, 1992 written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1992 with total page 970 pages. Available in PDF, EPUB and Kindle. Book excerpt: