Financial Instruments and Institutions:Accounting and Disclosure Rules
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More About This Title Financial Instruments and Institutions:Accounting and Disclosure Rules
English
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.
English
Preface.
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.
Financial Economic Research on Credit Risk.
Accounts for Loans and Loan Losses.
Accounting and Disclosure Rules for Unimpaired Loans.
Accounting and Disclosure Rules for Impaired Loans.
Loan Loss Reserve Adequacy and Loan Portfolio Quality.
Research on Banks' Credit Loss Reserves.
Appendix 5A: SunTrust Banks--After the Restatement.
CHAPTER 6: Fair Value Accounting for Financial Instruments: Disclosures and Investment Securities.
Fair Value Accounting for Financial Instruments.
Disclosures of the Fair Value of Financial Instruments.
Investment Securities.
Appendix 6A: T. R. Financial in 1994--The Downside of Negative Gap.
CHAPTER 7: Mortgage Banks.
Mortgage Banking Industry 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.
Servicing Rights and Prepayment-Sensitive Securities.
Appendix 8A: Aames Financial in the Hedge Fund Crisis.
CHAPTER 9: Commercial Banks.
Balance Sheet.
Income Statement.
Cash Flow Statement.
CHAPTER 10: Derivatives and Hedging.
Derivatives.
Hedging.
SFAS Nos. 133 and 138.
Financial Analysis Issues and Approach.
CHAPTER 11: Market Risk Disclosures.
Tabular Format.
Sensitivity Approach.
Value-at-Risk Approach.
Comparison of Disclosure Approaches.
Appendix 11A: Bank One's Offsetting Swaps?
CHAPTER 12: Lessors and Lease Accounting.
Competitive Advantages of Leasing.
Lease Structures and Contractual Terms.
Lessors' Risk-Return Trade-Offs.
Lease Accounting Methods.
Analysis Issues Regarding Lease Accounting Methods.
Special Lease Transactions.
Lessors' Financial Statements.
Lease Disclosures.
Proposed Changes in Lease Accounting.
CHAPTER 13: Insurers and Insurance Accounting.
Products.
Risk-Return Trade-Offs.
Reinsurance.
Regulation.
Accounting and Disclosures.
Financial Statements.
Property-Casualty Expense Ratios.
Other Insurance Accounting Systems.
CHAPTER 14: Property-Casualty Insurers' Loss Reserve Disclosures.
Loss Reserve Footnote Disclosures.
Loss Reserve Development Disclosures.
Calculating Remaining Loss Reserves for Prior Accident Years' Coverage.
Calculating Loss Reserve Revisions for Prior Accident Years' Coverage.
Calculating Tail.
Constructing Accident Year Loss Reserve T Accounts.
Index.
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.
Financial Economic Research on Credit Risk.
Accounts for Loans and Loan Losses.
Accounting and Disclosure Rules for Unimpaired Loans.
Accounting and Disclosure Rules for Impaired Loans.
Loan Loss Reserve Adequacy and Loan Portfolio Quality.
Research on Banks' Credit Loss Reserves.
Appendix 5A: SunTrust Banks--After the Restatement.
CHAPTER 6: Fair Value Accounting for Financial Instruments: Disclosures and Investment Securities.
Fair Value Accounting for Financial Instruments.
Disclosures of the Fair Value of Financial Instruments.
Investment Securities.
Appendix 6A: T. R. Financial in 1994--The Downside of Negative Gap.
CHAPTER 7: Mortgage Banks.
Mortgage Banking Industry 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.
Servicing Rights and Prepayment-Sensitive Securities.
Appendix 8A: Aames Financial in the Hedge Fund Crisis.
CHAPTER 9: Commercial Banks.
Balance Sheet.
Income Statement.
Cash Flow Statement.
CHAPTER 10: Derivatives and Hedging.
Derivatives.
Hedging.
SFAS Nos. 133 and 138.
Financial Analysis Issues and Approach.
CHAPTER 11: Market Risk Disclosures.
Tabular Format.
Sensitivity Approach.
Value-at-Risk Approach.
Comparison of Disclosure Approaches.
Appendix 11A: Bank One's Offsetting Swaps?
CHAPTER 12: Lessors and Lease Accounting.
Competitive Advantages of Leasing.
Lease Structures and Contractual Terms.
Lessors' Risk-Return Trade-Offs.
Lease Accounting Methods.
Analysis Issues Regarding Lease Accounting Methods.
Special Lease Transactions.
Lessors' Financial Statements.
Lease Disclosures.
Proposed Changes in Lease Accounting.
CHAPTER 13: Insurers and Insurance Accounting.
Products.
Risk-Return Trade-Offs.
Reinsurance.
Regulation.
Accounting and Disclosures.
Financial Statements.
Property-Casualty Expense Ratios.
Other Insurance Accounting Systems.
CHAPTER 14: Property-Casualty Insurers' Loss Reserve Disclosures.
Loss Reserve Footnote Disclosures.
Loss Reserve Development Disclosures.
Calculating Remaining Loss Reserves for Prior Accident Years' Coverage.
Calculating Loss Reserve Revisions for Prior Accident Years' Coverage.
Calculating Tail.
Constructing Accident Year Loss Reserve T Accounts.
Index.
