Download or read book Accounting for Nonrefundable Fees and Costs Associated with Originating Mortgages written by Ronnie J. Clayton and published by . This book was released on 1987 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper discusses several conceptual and empirical issues regarding alternative methods of accounting for discount points on mortgages. Methods widely used by lenders prior to 1988 tend to bring deferred fee income into earnings more rapidly than FASB believes is economically justified. While FASB concedes that prepayments on mortgages do reduce the amount of time that loan fees should be deferred, their suggested remedy is quite cumbersome to apply. For this reason, two alternative accounting techniques are presented and discussed in detail. The cash flows of institutions are not directly affected by the method use to account for deferred loan fees. Although simulations show that various accounting methods do yield significantly different results, the method chosen will neither save nor destroy that thrift industry. S&Ls' economic performance will continue to be driven by their ability to handle the basic maturity mismatch between their assets and liabilities.
Download or read book A Guide to Implementation of Statement 91 on Accounting for Nonrefundable Fees and Costs Associated with Originating Or Acquiring Loans and Initial Direct Costs of Leases written by and published by . This book was released on 1987 with total page 58 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Accounting for Nonrefundable Fees and Costs Associated with Originating Or Acquiring Loans written by and published by . This book was released on 1984 with total page 27 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book GAAP Guide Level A 2009 written by Jan R. Williams and published by CCH. This book was released on 2008 with total page 1348 pages. Available in PDF, EPUB and Kindle. Book excerpt: Providing an analysis of authoritative GAAP literature contained in Level A of the GAAP hierarchy, this resource discusses each pronouncement in a comprehensive format that makes it easy to understand and apply.
Download or read book Wiley GAAP for Governments 2010 written by Warren Ruppel and published by John Wiley & Sons. This book was released on 2010-05-03 with total page 577 pages. Available in PDF, EPUB and Kindle. Book excerpt: The most practical, authoritative guide to governmental GAAP Wiley GAAP for Governments 2010 is a comprehensive guide to the accounting and financial reporting principles used by state and local governments as well as other governmental entities. Designed with the needs of the user in mind, a "New Developments" chapter keeps you informed of all the important developments in governmental GAAP during the past year. Full coverage of authoritative accounting standards Extremely useful and user-friendly examples, illustrations, and helpful practice hints A comprehensive guide to the accounting and financial reporting principles used by state and local governments as well as other governmental entities Provides a look ahead to the status of current and future Governmental Accounting Standards Board standards and projects Offers information on the very latest in standard-setting activities Wiley GAAP for Governments 2010 is a thorough, reliable reference you'll consistently keep on your desk rather than on your bookshelf.
Download or read book Accountants Handbook Volume 2 written by D. R. Carmichael and published by John Wiley & Sons. This book was released on 2007-04-06 with total page 865 pages. Available in PDF, EPUB and Kindle. Book excerpt: This highly regarded reference is relied on by a considerable part of the accounting profession in their day-to-day work. This handbook is the first place many accountants look to find answers to practice questions. Its comprehensive scope is widely recognized and relied on. It is designed as a single reference source that provides answers to all reasonable questions on accounting and financial reporting asked by accountants, auditors, bankers, lawyers, financial analysts, and other preparers and users of accounting information.
Download or read book Accountants Handbook Special Industries and Special Topics written by D. R. Carmichael and published by John Wiley & Sons. This book was released on 2003-05-13 with total page 842 pages. Available in PDF, EPUB and Kindle. Book excerpt: The premier accounting reference, revised and expanded The Accountants' Handbook series has the longest tradition of any reference of providing comprehensive coverage of the field to both accounting professionals and professionals in other fields who need or desire quick, understandable, and thorough exposure to complex accounting-related subjects. Like its predecessors, the Tenth Edition is designed as a single reference source that provides answers to all reasonable questions on accounting and financial reporting asked by accountants, auditors, bankers, lawyers, financial analysts, and other preparers and users of accounting information. Written by nationally recognized accounting professionals, including partners in major public accounting firms, financial executives, financial analysts, and other relevant business professionals, the Handbook covers both financial accounting and reporting and industry specific accounting issues in separate volumes for easy reference. Its comprehensive content provides analysis on over 43 critical areas of accounting.
Download or read book 2008 CCH Accounting for Derivatives and Hedging written by James F. Green and published by CCH. This book was released on 2007 with total page 1304 pages. Available in PDF, EPUB and Kindle. Book excerpt: CCH Accounting for Derivatives and Hedging offers professionals comprehensive guidance for applying the intricate and expansive requirements of FASB Statement No. 133, Accounting for Derivative Instruments and Hedging Activities, and its amendments. Since its issuance, the FASB has amended and interpreted Statement 133 numerous times, making the accounting guidance for derivatives and hedging activities one of the most complex and frequently misunderstood accounting principles used in business today. CCH Accounting for Derivatives and Hedging helps users identify the nuances of accounting for these types of activities and provides practical guidance on how to apply these principles to typical situations currently encountered in practice in numerous types of transactions, including: fair value hedges; interest-rate swaps; cash flow hedges; embedded derivative instruments; net investment hedges; and disclosures. This expansive guide provides professionals with a practical resource by selectively combining information from the official text of the FASB, along with information drawn from the rules and releases of the SEC, consensuses of the EITF, and lessons learned from leading practitioners in the field.
Download or read book Financial Instruments and Institutions written by Stephen G. Ryan and published by John Wiley & Sons. This book was released on 2007-04-20 with total page 528 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Report of the Federal Home Loan Mortgage Corporation written by Federal Home Loan Mortgage Corporation and published by . This book was released on 1986 with total page 54 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Pensions at Risk written by United States. Congress. House. Committee on Government Operations. Employment and Housing Subcommittee and published by . This book was released on 1989 with total page 272 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book U S Master GAAP Guide written by Bill D. Jarnagin and published by CCH. This book was released on 2008-09 with total page 1364 pages. Available in PDF, EPUB and Kindle. Book excerpt: In a single affordable volume, U.S. Master GAAP Guide offers solutions to many complex accounting and disclosure problems by providing accountants with superior technical analysis, new insights, and practical explanations of accounting principles.
Download or read book Audit and Accounting Guide Depository and Lending Institutions written by AICPA and published by John Wiley & Sons. This book was released on 2019-11-20 with total page 886 pages. Available in PDF, EPUB and Kindle. Book excerpt: The financial services industry is undergoing significant change. This has added challenges for institutions assessing their operations and internal controls for regulatory considerations. Updated for 2019, this industry standard resource offers comprehensive, reliable accounting implementation guidance for preparers. It offers clear and practical guidance of audit and accounting issues, and in-depth coverage of audit considerations, including controls, fraud, risk assessment, and planning and execution of the audit. Topics covered include: Transfers and servicing; Troubled debt restructurings; Financing receivables and the allowance for loan losses; and, Fair value accounting This guide also provides direction for institutions assessing their operations and internal controls for regulatory considerations as well as discussions on existing regulatory reporting matters. The financial services industry is undergoing significant change. This has added challenges for institutions assessing their operations and internal controls for regulatory considerations. Updated for 2019, this industry standard resource offers comprehensive, reliable accounting implementation guidance for preparers. It offers clear and practical guidance of audit and accounting issues, and in-depth coverage of audit considerations, including controls, fraud, risk assessment, and planning and execution of the audit. Topics covered include: Transfers and servicing; Troubled debt restructurings; Financing receivables and the allowance for loan losses; and, Fair value accounting This guide also provides direction for institutions assessing their operations and internal controls for regulatory considerations as well as discussions on existing regulatory reporting matters.
Download or read book Annual Report written by Federal Home Loan Bank of Cincinnati and published by . This book was released on 1995 with total page 662 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Mortgage backed Securities written by and published by . This book was released on 1996 with total page 1018 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Accounting Manual for Federal Credit Unions written by United States. National Credit Union Administration and published by . This book was released on 1989 with total page 634 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Housing Finance Review written by and published by . This book was released on 1987 with total page 360 pages. Available in PDF, EPUB and Kindle. Book excerpt:
