Off Balance Sheet Instrumenten
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Off Balance Sheet Financial Instruments
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Author : Dimitris N. Chorafas
language : en
Publisher: Irwin Professional Publishing
Release Date : 1994
Off Balance Sheet Financial Instruments written by Dimitris N. Chorafas and has been published by Irwin Professional Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 1994 with Business & Economics categories.
Off Balance Sheet Activities
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Author : Joshua Ronen
language : en
Publisher: Bloomsbury Publishing USA
Release Date : 1990-11-30
Off Balance Sheet Activities written by Joshua Ronen and has been published by Bloomsbury Publishing USA this book supported file pdf, txt, epub, kindle and other format this book has been release on 1990-11-30 with Business & Economics categories.
The objective of Off-Balance Sheet Activities is to gain insights into, and propose meaningful solutions to, those issues raised by the current proliferation of off-balance sheet transactions. The book has its origins in a New York University conference that focused on this topic. Jointly undertaken by the Vincent C. Ross Institute of Accounting Research and New York University's Salomon Center for the study of Financial Institutions at the Stern School of Business, the conference brought together academic researchers and practitioners in the field of accounting and finance to address the issues with the broad-mindedness requisite of a group whose approaches to solutions are as different from each other as their respectively theoretical and applied approaches to the disciplines of finance and accounting. The essays are divided into two sections. The first covers issues surrounding OBS activities and banking and begins with a brief introduction that places the essays into context. OBS activities and the underinvestment problem, whether loan sales are really OBS, and money demand and OBS liquidity are examined in detail. Section two, which also begins with a brief introduction, focuses on issues of securitized assets and financing. A report on recognition and measurement issues in accounting for securitized assets is followed by three separate discussion essays. Other subjects covered include contract theoretic analysis of OBS financing, the use of OBS financing to circumvent financial covenant restrictions, and debt contracting and financial contracting. The latter two contributions are also followed by discussion essays. This unique collection of papers will prove to be an interesting and valuable tool for accounting and finance professionals as well as for academics involved in these fields. It will also be an important addition to public, college, and university libraries.
Illustrations Of The Disclosure Of Information About Financial Instruments With Off Balance Sheet Risk And Financial Instruments With Concentrations Of Credit Risk
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Author : Leonard Lorensen
language : en
Publisher:
Release Date : 1992
Illustrations Of The Disclosure Of Information About Financial Instruments With Off Balance Sheet Risk And Financial Instruments With Concentrations Of Credit Risk written by Leonard Lorensen and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1992 with Disclosure in accounting categories.
Off Balance Sheet Instruments And Other Commitments And Contingent Liabilities
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Author : British Bankers' Association
language : en
Publisher:
Release Date : 1991-01-01
Off Balance Sheet Instruments And Other Commitments And Contingent Liabilities written by British Bankers' Association and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1991-01-01 with Accounting categories.
Accounting For Derivatives Us Gaap
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Author : Jörg Decker
language : en
Publisher: GRIN Verlag
Release Date : 2003-07-23
Accounting For Derivatives Us Gaap written by Jörg Decker and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003-07-23 with Business & Economics categories.
Seminar paper from the year 2003 in the subject Business economics - Accounting and Taxes, grade: 1,7 (A-), Technical University of Braunschweig (Economics - Controlling), course: Intenational Accounting, 20 entries in the bibliography, language: English, abstract: Some years before the financial scandal of Enron, which was mainly caused by the misuse of derivatives, the Financial Accounting Standard Board (FASB) began deliberating on issues related to derivatives and hedging transactions.1 The cause of thinking about changes in accounting for derivatives was a problematic situation in 1986 (comparable to current situation in Germany). For example, the applicatory use was very complicated and transactions with derivatives were not transparent enough. There were only clear standards for a few product groups and transactions with derivatives were not reported on the balance sheet.2 In consequence, first in 1986, a work program called Project on Financial Instruments was founded.3 In 1992 the members of the FASB received the responsibility in working on derivatives and continued improving the existing statement for about six years in more than 100 meetings. In June 1998 (06/16/1998) the Statement for Financial Accounting Standard (SFAS) No. 133 “Accounting for Derivative Instruments and Hedging Instruments” passed as an outcome of these efforts and is valid for every entity.4 Some public voices say, it is one of the most complex and controversial standards ever issued by the FASB.5 Statement No. 133 replaced FASB Statement No. 80 (Accounting for Future Contracts), No. 105 (Disclosure of Information about Financial Instruments with Off-Balance-Sheet Risk and Financial Instruments with Concentrations of Credit Risk) and No. 119 (Disclosures about Derivative Financial Instruments and Fair Value of Financial Instruments). 6 Also FASB Statement No. 52 (Foreign Currency Translation) and No. 107 (Disclosures about Fair Value of Financial Instruments) were amended, by including the “disclosure provisions about concentration of credit risk” form Statement No. 105 in Statement No.107. Despite the fact that the new Statement was issued in June 1998 it only was effective on financial statements for fiscal years beginning after June 15, 2000. [...] 1 Cp. Ernst & Young LLP (2002), p. 1. 2 Cp. Henne, T.(2000), p. 51. 3 Cp. Zander, D. (2000), p. 985. 4 Cp. Maulshagen ,A./Maulshagen, O. (1998), p. 2151. 5 Cp. International Treasurer (1999). 6 Cp. Ernst & Young LLP (2002), p. 1.
Financial Instruments
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Author : Rosemarie Sangiuolo
language : en
Publisher: CCH
Release Date : 2008-11
Financial Instruments written by Rosemarie Sangiuolo and has been published by CCH this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008-11 with Disclosure in accounting categories.
Financial Instruments: A Comprehensive Guide to Accounting and Reporting is written for practicing accountants and other professionals who need to understand the accounting for financial instruments. This unique book pulls together all of the existing accounting literature on financial instruments into one volume, organizes it logically, and describes the requirements as simply as possible. This comprehensive, topic-based approach will save practitioners time and effort in researching accounting issues.
Off Balance Sheet Activities
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Author : Joshua Ronen
language : en
Publisher: Greenwood Publishing Group
Release Date : 1990-11-30
Off Balance Sheet Activities written by Joshua Ronen and has been published by Greenwood Publishing Group this book supported file pdf, txt, epub, kindle and other format this book has been release on 1990-11-30 with Business & Economics categories.
The objective of Off-Balance Sheet Activities is to gain insights into, and propose meaningful solutions to, those isses raised by the current proliferation of off-balance sheet activities. Both academic researchers and practitioners make up the list of contributors included, and they cover such topics as OBS activities and underinvestment, recognition and measurement issues for securitized assets, and debt capacity and financial contracting. In addition, six discussion papers provide commentary and alternate readings of the primary essays.
Off Balance Sheet Financing
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Author : K. V. Peasnell
language : en
Publisher:
Release Date : 1988
Off Balance Sheet Financing written by K. V. Peasnell and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1988 with Accounting categories.
Risk And Liquidity
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Author : Hyun Song Shin
language : en
Publisher: OUP Oxford
Release Date : 2010-05-27
Risk And Liquidity written by Hyun Song Shin and has been published by OUP Oxford this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-05-27 with Business & Economics categories.
This book presents the Clarendon Lectures in Finance by one of the leading exponents of financial booms and crises. Hyun Song Shin's work has shed light on the global financial crisis and he has been a central figure in the policy debates. The paradox of the global financial crisis is that it erupted in an era when risk management was at the core of the management of the most sophisticated financial institutions. This book explains why. The severity of the crisis is explained by financial development that put marketable assets at the heart of the financial system, and the increased sophistication of financial institutions that held and traded the assets. Step by step, the lectures build an analytical framework that take the reader through the economics behind the fluctuations in the price of risk and the boom-bust dynamics that follow. The book examines the role played by market-to-market accounting rules and securitisation in amplifying the crisis, and draws lessons for financial architecture, financial regulation and monetary policy. This book will be of interest to all serious students of economics and finance who want to delve beneath the outward manifestations to grasp the underlying dynamics of the boom-bust cycle in a modern financial system - a system where banking and capital market developments have become inseparable.
New Financial Instruments
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Author : Organisation for Economic Co-operation and Development
language : en
Publisher:
Release Date : 1988
New Financial Instruments written by Organisation for Economic Co-operation and Development and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1988 with Business & Economics categories.