Illustrative disclosures on derivative loan commitments
American Institute of Certified Public Accountants, 2005 - Business & Economics - 35 pages
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133 as amended Accounting for Derivative Accounting Principles Accounting Principles Board Accounting Standards Board arising from exercise assumptions change in fair Company Company's costs associated derivative ﬁnancial instruments derivative instruments derivative loan commitments disclose Disclosures about Fair economically hedge entityís estimates excess servicing expected servicing fees fair value Financial Accounting Standards ﬁnancial condition Financial Instruments forward loan sales GAAP gain or loss guarantee fees guidance Hedging Activities held for sale illustrative disclosures Instruments and Hedging intangible assets interest rates lender loan arising loan commitments accounted loan commitments including loan sale commitments managementís market risk ments Mortgage Banking Activities mortgage loans mortgage-backed security Prepayment price risk rate lock reﬂects reporting entity results of operations Risk Management S-K Item secondary mortgage market securitized servicing asset servicing cash ﬂows speciﬁc Staff Accounting Bulletin Standards Board FASB Statement 133 Statement of Financial Task Force value of derivative Value of Financial