| Description |
1 online resource |
| Series |
Business economics in a rapidly-changing world series |
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Business economics in a rapidly-changing world series.
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| Contents |
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 |
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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 |
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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 |
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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 |
| Bibliography |
Includes bibliographical references (pages 204-231) and index |
| Notes |
English |
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Description based on print version record |
| Subject |
Fair value -- Accounting -- Standards
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BUSINESS & ECONOMICS -- Accounting -- Financial.
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| Form |
Electronic book
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| Author |
Brinker, Brian N
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| LC no. |
2020685054 |
| ISBN |
9781617285356 |
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1617285358 |
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