Off Balance Sheet Finance

Off Balance Sheet Finance

Author: Ron Paterson

Publisher: Springer

Published: 2016-07-27

Total Pages: 204

ISBN-13: 1349126136

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In recent years the capital markets have developed into ever more complex areas, and banks have competed with each other to develop more sophisticated and innovative methods of financing. The pace of this innovation has often outstripped the development of rules for financial reporting. Off balance sheet finance is one particular area where the standard-setters are only now catching up. The Accounting Standards Board recently published a further exposure draft on the subject. FRED 4 - Reporting the substance of transactions - and Part 1 discusses in detail how it will affect the accounting treatment of various forms of off balance sheet finance. The exposure draft is reproduced in full in Part 2. Off Balance Sheet Finance will be an indispensable guide for bankers, other financiers, accountants and lawyers.


Corporate Bonds

Corporate Bonds

Author: Richard C. Wilson

Publisher: John Wiley & Sons

Published: 1995-02-15

Total Pages: 414

ISBN-13: 9781883249076

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Corporate Bonds: Structures & Analysis covers every aspect of corporate bonds, including bond structures, credit analysis, and investment strategies. This book discusses state-of-the-art technology for valuing corporate bonds, as well as innovative new products such as step-up notes and range notes. Complete with contributions from today's top financial experts, Corporate Bonds is the definitive reference for this vital market.


Foreign Exchange Issues, Capital Markets and International Banking in the 1990s (RLE Banking & Finance)

Foreign Exchange Issues, Capital Markets and International Banking in the 1990s (RLE Banking & Finance)

Author: Khosrow Fatemi

Publisher: Routledge

Published: 2012-10-12

Total Pages: 298

ISBN-13: 1136267441

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The need for continued analysis and evaluation of the international financial system is as pressing now as it was when this book was originally published. This volume provides an in-depth analysis of certain aspects of the international financial system. Specifically it addresses four of the most important financial and monetary issues of the present time: exchange rate, capital markets, international banking and external debt and international financial management.


Audit and Accounting Guide

Audit and Accounting Guide

Author: AICPA

Publisher: John Wiley & Sons

Published: 2019-08-14

Total Pages: 970

ISBN-13: 1119663628

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State and local government audit and accounting is changing rapidly. This title features insights, comparisons, and best practices for some of the more complex areas such as pensions and post-employment benefits other than pensions (OPEB), this authoritative guide provides complete coverage of audit and accounting considerations critical for both preparers and auditors. This edition includes dual guidance for accountants and auditors early implementing GASB Statement No. 84, Fiduciary Activities. Topics covered also include: • Financial reporting and the financial reporting entity • Revenue and expense recognition • Capital asset accounting • The elements of net position • Accounting for fair value • Municipal securities offerings • Tax abatements


Intermediate Accounting

Intermediate Accounting

Author: Donald E. Kieso

Publisher: John Wiley & Sons

Published: 2019-04-02

Total Pages: 1586

ISBN-13: 1119503663

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Intermediate Accounting, 17th Edition is written by industry thought leaders, Kieso, Weygandt, and Warfield and is developed around one simple proposition: create great accountants. Upholding industry standards, this edition incorporates new data analytics content and up-to-date coverage of leases, revenue recognition, financial instruments, and US GAAP & IFRS. While maintaining its reputation for accuracy, comprehensiveness, and accessibility, Intermediate Accounting drives results by helping students build professional competencies through reliable problem material.


Health Care Entities, 2019

Health Care Entities, 2019

Author: AICPA

Publisher: John Wiley & Sons

Published: 2020-01-17

Total Pages: 748

ISBN-13: 1948306794

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Considered the industry's standard resource, this guide will help accountants, auditors, and financial managers to understand the complexities of the specialized accounting and regulatory requirements of the health care industry. Updated for 2019, this edition has been prepared and reviewed by industry experts and provides hands-on, practical guidance for those who work in and with health care entities. A critical resource for auditors, this edition includes new accounting standards and relevant GASB and FASB updates (including those related to private companies).