| Description |
xxii, 329 pages : illustrations ; 24 cm |
| Series |
Bankline publication |
|
Bankline publication.
|
| Contents |
1. The Growing Emphasis on Market Valuation -- 2. The Difference between Book Value and Market Value -- 3. Time Value of Money -- 4. Market Valuation Models for the Balance Sheet -- 5. Embedded Options -- 6. Measuring the General Effect of Interest Rate Changes -- 7. The Impact of Changing Interest Rates on the Market Value of Specific Bank Balance Sheet Categories -- 8. Market Valuation Models for Off-Balance-Sheet Items and Derivatives |
| Summary |
Bank executives face unprecedented challenges in financial accounting and reporting. They need to discern what information must be disclosed and how to disclose it. The Bank Valuation Handbook is the answer to understanding bank valuation. The Bank Valuation Handbook goes far beyond merely explaining the relevant theories. It is a step-by-step, hand-on guide to market valuation. The Bank Valuation Handbook has a specific model for virtually every line item on the balance sheet and includes examples of its implementation. This revised and updated edition includes a description of Financial Accounting Standards Board statements on securities (#115), derivatives (#105 & #119), impaired loans (#114 & #118), and mortgage servicing rights (#122) |
| Bibliography |
Includes bibliographical references and index |
| Subject |
Banks and banking -- Valuation -- United States.
|
|
Fair value -- Accounting.
|
| LC no. |
95033417 |
| ISBN |
1557387958 |
|
