Financial Instruments and Institutions
Financial Instruments and Institutions

Author: Stephen G. Ryan

Publisher: John Wiley & Sons

Published: 2007-04-10

Total Pages: 616

ISBN-13: 0470139579

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This book is an authoritative guide to the accounting and disclosure rules for financial institutions and instruments. It provides guidance from a “fair value” perspective and demonstrates the simplest and most natural measurement basis for reporting financial instruments, as is relevant for thrifts, mortgage banks, commercial banks, and property-casualty and life insurers.

Wiley GAAP 2020
Wiley GAAP 2020

Author: Joanne M. Flood

Publisher: John Wiley & Sons

Published: 2020-02-05

Total Pages: 1456

ISBN-13: 1119652626

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The most comprehensive guide to FASB Codifications, updated with the latest pronouncements Wiley GAAP 2020 is the essential resource for US GAAP implementation. Covering all codifications by the Financial Accounting Standards Board (FASB) - including the latest updates - this book provides clear explanations and practical examples for real-world application of these dynamic guidelines. Each chapter includes relevant sources of GAAP and expert guidance on interpretation, terminology, relevant concepts, and applicable rules, while in-depth discussion on the issues surrounding specific pronouncements offers informative perspective for a variety of scenarios. Staying up-to-date with constantly-evolving guidelines is a challenge. Wiley GAAP 2020 provides the guidance, insight, and perspective accounting professionals need to ensure accurate and up-to-date GAAP implementation.

Derivatives Disclosure and Accounting
Derivatives Disclosure and Accounting

Author: United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs. Subcommittee on Securities

Publisher: DIANE Publishing

Published: 1999-08

Total Pages: 450

ISBN-13: 9780788182693

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Hearing on financial derivatives and the new SEC's regulations and the FASB's proposal concerning derivatives. Witnesses: Thomas Logan and Patrick Montgomery, Treasury Mgmt. Assoc.; Kenneth Lehn, Prof., U. of Pittsburgh, former Deputy Chief Economist, SEC; William Miller, Assoc. for Invest. Mgmt. and Research; Joseph Bauman, International Swaps and Derivatives Assoc., Inc.; Stephen Wallman, Commissioner, SEC, and Michael Sutton and Eric Sirri; Kenneth Wolfe, Hershey Foods Corp.; Alex Pollock, Fed. Home Loan Bank of Chicago; William Roberts, Amer. Bankers Assoc.; and Edmund Jenkins, chmn., Financial Accounting Standards Board.

A Comparison of IFRS Standards and U. S. GAAP: Bridging the Differences
A Comparison of IFRS Standards and U. S. GAAP: Bridging the Differences

Author: Bob Uhl

Publisher:

Published: 2019-02-22

Total Pages: 76

ISBN-13: 9781797787060

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This publication discusses differences that are commonly found in practice between the International Accounting Standards Board's IFRS® Standards and the FASB's U.S. GAAP. The significance of these differences to a given entity will vary depending on such factors as the nature of its operations, the industry in which it operates, and the accounting policy choices it has made.

Accounting and Tax Rules for Derivatives
Accounting and Tax Rules for Derivatives

Author: Mark J. P. Anson

Publisher: John Wiley & Sons

Published: 1999-11-09

Total Pages: 202

ISBN-13: 9781883249694

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Derivatives and credit derivatives have emerged as significant areas of interest in portfolio planning and risk management. In this book, Mark Anson examines the accounting and taxation implications of these instruments, including the new accounting rules for derivative instruments promulgated by the financial Accounting Standards in the United States, the Accounting Standards Board in Great Britain, and the International Accounting Standards Committee. Regulatory requirements for disclosing derivatives and tax considerations for derivative instruments are discussed (including TRA-97.) Additionally, the book reviews the regulatory accounting deadlines introduced by the Securities and Exchange Commission and the Commodity Futures Trading Commission.