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Financial Instruments and Institutions - Stephen G. Ryan

Financial Instruments and Institutions

Accounting and Disclosure Rules

Stephen G. Ryan (Autor)

2002
Wiley, J (Hersteller)
978-0-471-22076-3 (ISBN)
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STEPHEN G. RYAN is an Associate Professor of Accounting and Robert Stovall Faculty Fellow at the Stern School of Business, New York University. He has published widely on financial reporting for financial instruments and by financial institutions in leading accounting and finance journals, including the Journal of Accounting Research, The Accounting Review, the Review of Accounting Studies, Accounting Horizons, and the Financial Analysts Journal. He is actively involved in the development of financial reporting as a member of the Financial Accounting Standards Advisory Council and as a past chair of the American Accounting Association' s Financial Accounting Standards Committee.

This book examines the main accounting and disclosure rules for financial and risk disclosures in the financial analysis of financial instruments institutions (e.g., thrifts, mortgage banks, commercial banks, lessors, and property-casualty and life insurers) and financial instruments. It focuses on the essential roles of fair value accounting for financial instruments.

STEPHEN G. RYAN is an Associate Professor of Accounting and Robert Stovall Faculty Fellow at the Stern School of Business, New York University. He has published widely on financial reporting for financial instruments and by financial institutions in leading accounting and finance journals, including the Journal of Accounting Research, The Accounting Review, the Review of Accounting Studies, Accounting Horizons, and the Financial Analysts Journal. He is actively involved in the development of financial reporting as a member of the Financial Accounting Standards Advisory Council and as a past chair of the American Accounting Association's Financial Accounting Standards Committee.

Angaben zum Inhalt:
Financial Instruments and
Institutions.
Nature and Regulation of Depository
Institutions.
Thrifts.
Interest Rate Risk and Net Interest
Earnings.
Credit Risk and Losses.
Fair Value Accounting for
Financial Instruments: Disclosure and Investment
Securities.
Mortgage Banks.
Securitizations.
Commercial
Banks.
Derivatives and Hedging.
Market Risk
Disclosures.
Lessors and Lease Accounting.
Insurers and
Insurance Accounting.
Property-Casualty Insurers Loss Reserve
Disclosures.

Sprache englisch
Einbandart gebunden
Themenwelt Wirtschaft Betriebswirtschaft / Management
Schlagworte Derivative Finanzinstrumente • Finanzdienstleistungen • Finanzwirtschaft • HC/Wirtschaft/Betriebswirtschaft
ISBN-10 0-471-22076-0 / 0471220760
ISBN-13 978-0-471-22076-3 / 9780471220763
Zustand Neuware
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