Disclosure of Certain Information by Financial Institutions about Debt Securities Held as Assets
Author:
Publisher:
Published: 1990
Total Pages: 15
ISBN-13:
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Author:
Publisher:
Published: 1990
Total Pages: 15
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DOWNLOAD EBOOKAuthor: Leonard Lorensen
Publisher: Amer Inst of Certified Public
Published: 1992
Total Pages: 111
ISBN-13: 9780870511226
DOWNLOAD EBOOKAuthor: American Institute of Certified Public Accountants. Accounting Standards Executive Committee
Publisher:
Published: 1990
Total Pages: 24
ISBN-13:
DOWNLOAD EBOOKAuthor: Leonard Lorensen
Publisher:
Published: 1992
Total Pages: 117
ISBN-13: 9780783782256
DOWNLOAD EBOOKAuthor: American Institute of Certified Public Accountants. Accounting Standards Executive Committee
Publisher:
Published: 1990
Total Pages: 28
ISBN-13:
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Publisher: Lulu.com
Published: 2004
Total Pages: 294
ISBN-13: 9291316695
DOWNLOAD EBOOKAuthor: Mr.Luc Laeven
Publisher: International Monetary Fund
Published: 2009-09-01
Total Pages: 43
ISBN-13: 1451873549
DOWNLOAD EBOOKThis 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: T. Todd Smith
Publisher: International Monetary Fund
Published: 1995-07-01
Total Pages: 88
ISBN-13: 1451848870
DOWNLOAD EBOOKThis paper surveys markets for corporate debt securities in the major industrial countries and the international markets. The discussion includes a comparison of the sizes of the markets for various products, as well as the key operational, institutional, and legal features of primary and secondary markets. Although there are some signs that debt markets may be emphasized in the future by some countries, it remains true that North American debt markets are the most active and liquid in the world. The international debt markets are, however, growing in importance. The paper also investigates some of the reasons for the underdevelopment of domestic bond markets and the consequences of firms shifting their debt financing needs from banks to securities markets.
Author: George Georgiades
Publisher: CCH
Published: 2008-06
Total Pages: 1284
ISBN-13: 9780808091813
DOWNLOAD EBOOKThe 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: Board of Governors of the Federal Reserve System
Publisher:
Published: 2002
Total Pages: 0
ISBN-13: 9780894991967
DOWNLOAD EBOOKProvides 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.