Financial Instruments and Institutions: Accounting and Disclosure Rules
Praise for Financial Instruments && Institution <P>"In Financial Instruments and Institutions: Accounting and Disclosure Rules, Steve Ryan cuts through the rhetoric, capably dispatching the arguments against fair value accounting for financial instruments. He provides clear, straightforward explanations of the current disclosures of fair value information. He walks investors through the disclosures illustrating how to use the information on key instruments to make the necessary adjustments to the reported balance sheet and income statement. Throughout the book, Steve provides invaluable guidance to users of financial statements. Both the conceptual discussions and numerous case studies make it clear that, until financial institutions recognize financial instruments at fair value, investors must use the limited, less-than-perfect information disclosed in financial reports to evaluate effectively the value and risks of financial instruments to the institutions that hold them. I believe that this book will be informative for the most, as well as the least, experienced investors."
Patricia Doran Walters, PhD, CFA
BR>P>"Ryan provides the tools needed for the financial analysis of banks, insurance companies, and other financial intermediaries. He explains how to use these companies’ disclosures to understand the sources of their profitability and the related risk factors."
Gerald I. White, CFA, President, Grace && White, Inc <P>"This book is as thoroughly comprehensive and up-to-date as can be on this evolving–and critical–subject, and it’s thoughtfully arranged. Any analyst who’s serious about understanding the issues embedded in fair value accounting needs to have a copy of this book within arm’s reach."
Jack Ciesielski, Publisher, The Analyst’s Accounting Observe
What people are saying - Write a review
We haven't found any reviews in the usual places.
Main Ingredients of the Analysis of Financial Instruments
Activities and Risks of Financial Institutions
Valuation of Financial Institutions in Practice
32 other sections not shown
adjustment allowance for loan amount assess assets and liabilities average balance sheet borrowers cash flow hedges cash flow statement cial commercial banks credit losses credit risk decrease default depository institutions derivatives duration economic effect equity estimate example exposures fair value accounting fees financial assets financial institutions financial instruments financial reports firms fixed-rate floating-rate funds gains and losses Golden West hedge accounting hedged item income statement increase interest earnings interest income interest rate risk interest rate swaps interest revenue investment issuer lease accounting leased asset lessee lessors loan charge-offs loan losses loss reserves maturity ments million mortgage banks mortgage-backed securities MSRs nonperforming loans operating lease option PC insurers period portfolio premiums prepayment pretax provision for loan purchase ratio reflect reinsurance requires residential mortgages residual value securitizations SFAS SunTrust Table thrifts Tier 2 capital transactions U.S. Treasury users of financial value of financial West's yield curve