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Mark to market accounting standards : a study by the SEC /

Detalles Bibliográficos
Clasificación:Libro Electrónico
Otros Autores: Brinker, Brian N.
Formato: Electrónico eBook
Idioma:Inglés
Publicado: New York : Nova Science Publishers, c2009.
Colección:Business economics in a rapidly-changing world series.
Temas:
Acceso en línea:Texto completo

MARC

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245 0 0 |a Mark to market accounting standards :  |b a study by the SEC /  |c Brian N. Brinker, editor. 
246 3 |a Market accounting standards 
264 1 |a New York :  |b Nova Science Publishers,  |c c2009. 
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490 1 |a Business economics in a rapidly-changing world series 
504 |a Includes bibliographical references (pages 204-231) and index. 
588 |a Description based on print version record. 
546 |a English. 
505 8 |a Accounting StandardsB. RECOMMENDATIONS; INTRODUCTION; A. HOW THIS STUDY FULFILLS THE STATUTORY MANDATE; 1. Statutory Mandate; 2. Context for this Study; 3. Approach to this Study; 4. Structure of This Study; B. THE FINANCIAL REPORTING FRAMEWORK[21]; 1. Balance Sheet; 2. Income Statement; 3. Other Basic Financial Statements; 4. .Notes to the Financial Statements, Management's Discussion and Analysis of Financial Condition and Results of Operations, and other Disclosures; C. OTHER CONSIDERATIONS; 1. Role of Accounting in Prudential Oversight; 2. International Considerations. 
505 8 |a D. BACKGROUND INFORMATION ON FAIR VALUE ACCOUNTING1. Definition of Fair Value; 2. Application of Fair Value Accounting; a. How Fair Value Impacts Accounting for Financial Instrument; Equity Securities; Debt Securities; Securitized Assets; Direct Investments in Loans; Derivative Assets and Liabilities; Other Financial Liabilities; Fair Value Option; Impairments; B. How Fair Value Impacts Accounting for Non-Financial Instruments; Business Combinations; Goodwill; Indefinite-Lived Intangible Assets; Other Long-Lived Assets; 3. Historical Context for Fair Value Accounting. 
505 8 |a Early-Twentieth Century through the Great DepressionValuation of Securities; Banking and Savings and Loan Crisis; Changes in the Banking Model During the 1980s; FASB's Financial Instruments Project; Expanded Use of Derivative Instruments in the 1990s; 4. Other Measurement Bases; a. Description of other Measurement Bases; Historical Cost; Current Cost; Net Realizable Value; Present Value of Future Cash Flows; b. Consideration of Measurement Attributes; EFFECTS OF FAIR VALUE ACCOUNTING STANDARDS ON FINANCIAL INSTITUTIONS' BALANCE SHEETS. 
505 8 |a A. METHODOLOGY FOR STUDYING EFFECTS OF FAIR VALUE ACCOUNTING STANDARDSB. EMPIRICAL FINDINGS FROM THIS STUDY ON EFFECTS OF FAIR VALUE ACCOUNTING STANDARDS; 1. Assets; a. Significance of Assets Measured at Fair Value; i. Percentage of Assets Measured at Fair Value; Banking; Broker-Dealers; Credit Institutions; GSEs; Insurance; Analysis by Issuer Size; ii. Percentage of Assets Measured at Fair Value Through Income; Overall Analysis; Analysis by Issuer Industry; Banking; Broker-Dealers; Credit Institutions; GSEs; Insurance; Analysis by Issuer Size. 
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650 0 |a Fair value  |x Accounting  |x Standards. 
650 7 |a BUSINESS & ECONOMICS  |x Accounting  |x Financial.  |2 bisacsh 
700 1 |a Brinker, Brian N. 
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830 0 |a Business economics in a rapidly-changing world series. 
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