Stephen G.Ryan – Financial Instruments & Institutions (2nd Ed.)

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Stephen G.Ryan – Financial Instruments & Institutions (2nd Ed.)

Description

This is the most authoritative guide to understanding accounting and disclosure rules when it comes to financial instruments.
This book examines the accounting and disclosure rules that govern financial and risk disclosures. It includes analysis of institutions such as thrifts and commercial banks, mortgage banks, commercial and lessors and property.-Insurance companies that cover casualty, life and other financial instruments. It emphasizes the important roles of fair-value accounting for financial instruments. Particularly important Statements Financial Accounting Standards (SFAS), are covered in detail.
Stephen G. Ryan (New York NY, USA) is an Associate Professor of Accounting at New York University. He is also a Peat, Marwick Faculty Fellow at New York University’s Stern School of Business.
Wiley Finance and its vast array of bestseller books have been a resource for financial professionals worldwide over the years. They provide the necessary knowledge, insight, and techniques to be successful in the financial market. Wiley Finance responds to the fast pace of financial market and instrument changes. The Wiley Finance series features critically acclaimed books from leading thinkers in the areas of value investing, risk management and asset allocation. Wiley Finance is the only source for professionals and the public with the most up-to-date thinking from the leading minds in the financial industry.

ABOUT THE AUTHOR

Stephen G. Ryan He is an Associate Professor of Accountancy and Robert Stovall Faculty Fellow at New York University’s SternSchool of Business. Prior to that position, he was an assistant professor of accounting at the Yale School of Organization and Management and has been an associate consultant with Bain & Company. His articles have been published in Accounting Horizons and other publications. Financial Analysts Journal and Accounting Review are two of the journals that we recommend. Financial Statement Analysis. He is the Editor of Review of Accounting Studies. In addition, he is on the FASB’s Financial Institutions Advisory Group and its Liabilities and Equity Resource Group

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TABLE DES CONTENTS

Preface ix

Acknowledgments xvii

Chapter 1 Financial Instruments Institutions 1

The Analysis of the Main Ingredients Financial Instruments 4

Activities and risks Financial Institutions 11

Valuation Financial Institutions 16. Practice

Chapter 2 Regulation of Depository Institutions 19

Activities of a Depository Institutions 19

Bank Regulation 22

35 Subtypes of Banks

The Latest Trends 38

Chapter 3 Thrifts 45

Financial Statement Structure 46

Main Risk-Return Trade-Discounts and Financial Analysis Issues 56

Chapter 4 Interest rate Risk and Net Interest Earnings

Views of Interest rate Risk 64

Interest Rate Risk Concepts: 66

Analyse on Net Interest Earnings 78

Rate-Volume Analysis 81

Repricing Gap Disclosures 84

Chapter 5 Credit Risks and Losses 93

Economics of Credit Risk 95

Accounts for Loans & Loan Losses 97

Accounting and Disclosure Rules for Unimpaired loans 100

Accounting and Disclosure Rules for Impaired Loans 107

The Quality of the Loan Portfolio and the Loan Loss Reserve Adequacy 110

Research on Banks’ Loan Loss Reserves 118

Appendix 5A: SunTrust Banks—After the Restatement 119

Chapter 6 Fair Value Accounting for Financial Instruments131

Fair Value Accounting for Financial Instruments 133

Disclosures of the Fair Value Financial Instruments 141

Investment Securities 149

Appendix 6A: Washington Federal’s Big Gap 158

Chapter 7 Mortgage Banks 161

Major Players and Activities in the Mortgage Banking Industry 162

Financial Statement Structure 167

Main Risk-Return Trade-Discounts and Financial Analyse Issues 174.

Accounting for Costs and Fees 186

Chapter 8 Securitizations, 189

Why and what? 192

Securitization Structures 196

SFAS No. 140 204

Financial Analysis Issues 221

Empirical Research on Securitizations 221

Prepayment and Servicing Rights-Sensitive Securities 221

Appendix 8A: Doral Financial’s Interesting Interest-Only Strips 224

Chapter 9 Elements of Structured Finance Transactions 236

Special-Purpose/Variable-Interest Entities 236

Related Transactions 244

Hybrid Financial Instruments 248

Financial Guarantees 251

Recent SEC Decisions Concerning Structured Finance Transactions 253

Chapter 10 Commercial Banking 255

Balance Sheet 257

Income Statement 261

Cash Flow Statement 265

Chapter 11 Hedging and Derivatives 269

Derivatives 272

Hedging 282

SFAS No. 133 (1998) as Amended 285

Framework for Assessing Financial Institutions’ Derivatives and Hedging 308

Chapter 12 Market Risk Disclosures 311

Overview of FRR No. 48 (1997) 312

Tabular Format 315

Sensitivity Approach 322

Value-At-Risk Approach 326

Comparison of Disclosure Approaches 331

Effect of SunTrust’s Derivatives and Hedging on Its Market Risk 332

Explore 337

Appendix 12A: Bank of America’s Derivatives, Hedging, and Market Risk 337

Chapter 13 Lessors and Lease Accounting 347

Leasing 350: Competitive Advantages

Lease Structures & Contractual Terms 352

Lessors’ Risks 355

Lease Accounting Methods 357

Analyse Issues Concerning Lease Accounting Methods 366

Special Lease Transactions 369

Lessors’ Financial Statements 374

Lease Disclosures 379

Future Changes in Lease Accounting 387

Chapter 14 Insurers & Insurance Accounting 389

Products 391

Risques-Return Trade-Offs 396

Regulation 403

Accounting Standards for Primary Insurance 405

Accounting Standards Governing Embedded Insurance Policies and Other Life Insurance Features 421

Financial Statements 423

Line of Business Disclosures 428

Other Insurance Accounting Systems 429

Chapter 15 Property-Casualty Insurers’ Loss Reserve Disclosures 435

Loss Reserve Footnote 438

Loss Reserve Development Disclosures 440

Calculating Loss Reserves for Accident Year 444

Calculating Loss Reserve Revises by Accident Year 446

Calculating Claim Payments based on Accident Year and Tail 448

Constructing Accident Year Loss Reserve T Accounts 452

Property-Casualty Expense Ratios 453

Chapter 16 Reinsurance Accounting & Disclosure 457

Accounting and Analysis Questions 459

Reinsurance Contracts 462

Accounting for Reinsurance Contracts 472

Reinsurance Disclosures and Analysis 487

Evolution of Financial Reporting for Reinsurance 493

Index 497

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Stephen G.Ryan – Financial Instruments & Institutions (2nd Ed.)

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Stephen G.Ryan – Financial Instruments & Institutions (2nd Ed.)

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ABOUT THE AUTHOR

TABLE DES CONTENTS

Course Features

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Stephen G.Ryan – Financial Instruments & Institutions (2nd Ed.)

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Stephen G.Ryan – Financial Instruments & Institutions (2nd Ed.)

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TABLE DES CONTENTS

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