| Description |
1 online resource. |
| Physical Medium |
polychrome. |
| Description |
text file |
| Series |
Business economics in a rapidly-changing world series
|
|
Business economics in a rapidly-changing world series.
|
| Bibliography |
Includes bibliographical references (pages 204-231) and index. |
| Contents |
Accounting StandardsB. RECOMMENDATIONS; INTRODUCTION; A. HOW THIS STUDY FULFILLS THE STATUTORY MANDATE; 1. Statutory Mandate; 2. Context for this Study; 3. Approach to this Study; 4. Structure of This Study; B. THE FINANCIAL REPORTING FRAMEWORK[21]; 1. Balance Sheet; 2. Income Statement; 3. Other Basic Financial Statements; 4. .Notes to the Financial Statements, Management's Discussion and Analysis of Financial Condition and Results of Operations, and other Disclosures; C. OTHER CONSIDERATIONS; 1. Role of Accounting in Prudential Oversight; 2. International Considerations. |
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D. BACKGROUND INFORMATION ON FAIR VALUE ACCOUNTING1. Definition of Fair Value; 2. Application of Fair Value Accounting; a. How Fair Value Impacts Accounting for Financial Instrument; Equity Securities; Debt Securities; Securitized Assets; Direct Investments in Loans; Derivative Assets and Liabilities; Other Financial Liabilities; Fair Value Option; Impairments; B. How Fair Value Impacts Accounting for Non-Financial Instruments; Business Combinations; Goodwill; Indefinite-Lived Intangible Assets; Other Long-Lived Assets; 3. Historical Context for Fair Value Accounting. |
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Early-Twentieth Century through the Great DepressionValuation of Securities; Banking and Savings and Loan Crisis; Changes in the Banking Model During the 1980s; FASB's Financial Instruments Project; Expanded Use of Derivative Instruments in the 1990s; 4. Other Measurement Bases; a. Description of other Measurement Bases; Historical Cost; Current Cost; Net Realizable Value; Present Value of Future Cash Flows; b. Consideration of Measurement Attributes; EFFECTS OF FAIR VALUE ACCOUNTING STANDARDS ON FINANCIAL INSTITUTIONS' BALANCE SHEETS. |
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A. METHODOLOGY FOR STUDYING EFFECTS OF FAIR VALUE ACCOUNTING STANDARDSB. EMPIRICAL FINDINGS FROM THIS STUDY ON EFFECTS OF FAIR VALUE ACCOUNTING STANDARDS; 1. Assets; a. Significance of Assets Measured at Fair Value; i. Percentage of Assets Measured at Fair Value; Banking; Broker-Dealers; Credit Institutions; GSEs; Insurance; Analysis by Issuer Size; ii. Percentage of Assets Measured at Fair Value Through Income; Overall Analysis; Analysis by Issuer Industry; Banking; Broker-Dealers; Credit Institutions; GSEs; Insurance; Analysis by Issuer Size. |
| Local Note |
eBooks on EBSCOhost EBSCO eBook Subscription Academic Collection - North America |
| Language |
English. |
| Subject |
Fair value -- Accounting -- Standards.
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Fair value -- Accounting. |
| Genre/Form |
Electronic books.
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| Added Author |
Brinker, Brian N.
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| Added Title |
Market accounting standards |
| Other Form: |
Print version: Mark to market accounting standards New York : Nova Science Publishers, c2009. 1607419947 (DLC) 2009517101 |
| ISBN |
9781617285356 ebook |
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1617285358 |
|
1607419947 |
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9781607419945 |
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