Author: Soon Suk Yoon
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 248
Book Description
The Economic Consequences of SFAS No. 2
Author: Soon Suk Yoon
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 248
Book Description
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 248
Book Description
The Economic Effects on Lessees of FASB Statement No. 13, Accounting for Leases
Author: A. Rashad Abdel-Khalik
Publisher:
ISBN: 9780910065122
Category : Lease and rental services
Languages : en
Pages : 311
Book Description
Publisher:
ISBN: 9780910065122
Category : Lease and rental services
Languages : en
Pages : 311
Book Description
Economic Consequences and Financial Statement Effects of SFAS No. 133 in Bank Holding Companies
Author: Jongchan Park
Publisher:
ISBN:
Category :
Languages : en
Pages : 138
Book Description
Publisher:
ISBN:
Category :
Languages : en
Pages : 138
Book Description
Accounting Theory
Author: Harry I. Wolk
Publisher: SAGE
ISBN: 1412953456
Category : Business & Economics
Languages : en
Pages : 697
Book Description
Presents complex materials in a clear and understandable manner. Incorporating the latest accounting standards and presenting the most up-to-date accounting theory from the top academic journals in accounting and finance throughout the world.
Publisher: SAGE
ISBN: 1412953456
Category : Business & Economics
Languages : en
Pages : 697
Book Description
Presents complex materials in a clear and understandable manner. Incorporating the latest accounting standards and presenting the most up-to-date accounting theory from the top academic journals in accounting and finance throughout the world.
An Empirical Investigation of Some Economic Consequences of FASB Statement No. 8
Author: Rohit Jain
Publisher:
ISBN:
Category : Financial statements
Languages : en
Pages : 318
Book Description
Publisher:
ISBN:
Category : Financial statements
Languages : en
Pages : 318
Book Description
The Analysis and Use of Financial Statements
Author: Gerald I. White
Publisher: John Wiley & Sons
ISBN: 0471375942
Category : Business & Economics
Languages : en
Pages : 786
Book Description
Accounting Standards (US and International) have been updated to reflect the latest pronouncements. * An increased international focus with more coverage of IASC and non-US GAAPs and more non-US examples.
Publisher: John Wiley & Sons
ISBN: 0471375942
Category : Business & Economics
Languages : en
Pages : 786
Book Description
Accounting Standards (US and International) have been updated to reflect the latest pronouncements. * An increased international focus with more coverage of IASC and non-US GAAPs and more non-US examples.
Corporate Financial Reporting
Author: Ray Ball
Publisher:
ISBN: 9780858239760
Category : Accounting
Languages : en
Pages : 101
Book Description
Publisher:
ISBN: 9780858239760
Category : Accounting
Languages : en
Pages : 101
Book Description
The Economic Impact of Knowledge
Author: Tony Siesfeld
Publisher: Routledge
ISBN: 113635817X
Category : Business & Economics
Languages : en
Pages : 362
Book Description
First Published in 1998. This text explores how economists and public policy makers are re-thinking the way in which governments monitor, measure and influence an economy in an unbounded global environment where output is largely intangible and organisations are becoming are becoming increasingly non-national in scope. Through a collection of seminal articles written by prominent business people, academics, and public policy makers, this three anthology examines the key issues surrounding the economic impact of knowledge-based growth.
Publisher: Routledge
ISBN: 113635817X
Category : Business & Economics
Languages : en
Pages : 362
Book Description
First Published in 1998. This text explores how economists and public policy makers are re-thinking the way in which governments monitor, measure and influence an economy in an unbounded global environment where output is largely intangible and organisations are becoming are becoming increasingly non-national in scope. Through a collection of seminal articles written by prominent business people, academics, and public policy makers, this three anthology examines the key issues surrounding the economic impact of knowledge-based growth.
Accounting discretion of banks during a financial crisis
Author: Mr.Luc Laeven
Publisher: International Monetary Fund
ISBN: 1451873549
Category : Business & Economics
Languages : en
Pages : 43
Book Description
This paper shows that banks use accounting discretion to overstate the value of distressed assets. Banks' balance sheets overvalue real estate-related assets compared to the market value of these assets, especially during the U.S. mortgage crisis. Share prices of banks with large exposure to mortgage-backed securities also react favorably to recent changes in accounting rules that relax fair-value accounting, and these banks provision less for bad loans. Furthermore, distressed banks use discretion in the classification of mortgage-backed securities to inflate their books. Our results indicate that banks' balance sheets offer a distorted view of the financial health of the banks.
Publisher: International Monetary Fund
ISBN: 1451873549
Category : Business & Economics
Languages : en
Pages : 43
Book Description
This paper shows that banks use accounting discretion to overstate the value of distressed assets. Banks' balance sheets overvalue real estate-related assets compared to the market value of these assets, especially during the U.S. mortgage crisis. Share prices of banks with large exposure to mortgage-backed securities also react favorably to recent changes in accounting rules that relax fair-value accounting, and these banks provision less for bad loans. Furthermore, distressed banks use discretion in the classification of mortgage-backed securities to inflate their books. Our results indicate that banks' balance sheets offer a distorted view of the financial health of the banks.
Financial Instruments and Institutions
Author: Stephen G. Ryan
Publisher: John Wiley & Sons
ISBN: 0470139579
Category : Business & Economics
Languages : en
Pages : 616
Book Description
This book is an authoritative guide to the accounting and disclosure rules for financial institutions and instruments. It provides guidance from a “fair value” perspective and demonstrates the simplest and most natural measurement basis for reporting financial instruments, as is relevant for thrifts, mortgage banks, commercial banks, and property-casualty and life insurers.
Publisher: John Wiley & Sons
ISBN: 0470139579
Category : Business & Economics
Languages : en
Pages : 616
Book Description
This book is an authoritative guide to the accounting and disclosure rules for financial institutions and instruments. It provides guidance from a “fair value” perspective and demonstrates the simplest and most natural measurement basis for reporting financial instruments, as is relevant for thrifts, mortgage banks, commercial banks, and property-casualty and life insurers.