The Economic Consequences of SFAS No. 2

The Economic Consequences of SFAS No. 2 PDF Author: Soon Suk Yoon
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 248

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Book Description

The Economic Consequences of SFAS No. 2

The Economic Consequences of SFAS No. 2 PDF Author: Soon Suk Yoon
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 248

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Book Description


The Economic Effects on Lessees of FASB Statement No. 13, Accounting for Leases

The Economic Effects on Lessees of FASB Statement No. 13, Accounting for Leases PDF Author: A. Rashad Abdel-Khalik
Publisher:
ISBN: 9780910065122
Category : Lease and rental services
Languages : en
Pages : 311

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Book Description


Accounting Theory

Accounting Theory PDF Author: Harry I. Wolk
Publisher: SAGE
ISBN: 1412953456
Category : Business & Economics
Languages : en
Pages : 697

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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.

Economic Consequences and Financial Statement Effects of SFAS No. 133 in Bank Holding Companies

Economic Consequences and Financial Statement Effects of SFAS No. 133 in Bank Holding Companies PDF Author: Jongchan Park
Publisher:
ISBN:
Category :
Languages : en
Pages : 138

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Book Description


An Empirical Investigation of Some Economic Consequences of FASB Statement No. 8

An Empirical Investigation of Some Economic Consequences of FASB Statement No. 8 PDF Author: Rohit Jain
Publisher:
ISBN:
Category : Financial statements
Languages : en
Pages : 318

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Book Description


The Analysis and Use of Financial Statements

The Analysis and Use of Financial Statements PDF Author: Gerald I. White
Publisher: John Wiley & Sons
ISBN: 0471375942
Category : Business & Economics
Languages : en
Pages : 786

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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

Corporate Financial Reporting PDF Author: Ray Ball
Publisher:
ISBN: 9780858239760
Category : Accounting
Languages : en
Pages : 101

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Book Description


The Economic Impact of Knowledge

The Economic Impact of Knowledge PDF Author: Tony Siesfeld
Publisher: Routledge
ISBN: 113635817X
Category : Business & Economics
Languages : en
Pages : 362

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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

Accounting discretion of banks during a financial crisis PDF Author: Mr.Luc Laeven
Publisher: International Monetary Fund
ISBN: 1451873549
Category : Business & Economics
Languages : en
Pages : 43

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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

Financial Instruments and Institutions PDF Author: Stephen G. Ryan
Publisher: John Wiley & Sons
ISBN: 0470139579
Category : Business & Economics
Languages : en
Pages : 616

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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.