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 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 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 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 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 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 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:

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 Special Examination of Freddie Mac written by United States. Congress. House. Committee on Financial Services. Subcommittee on Capital Markets, Insurance, and Government Sponsored Enterprises and published by . This book was released on 2004 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Effect of Mortgage Origination Fees on the Housing Price Dynamics written by Ashot Tsharakyan and published by . This book was released on 2008 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book 2008 GAAP Guide Level A written by Jan R. Williams and published by CCH Incorporated. This book was released on 2007 with total page 1270 pages. Available in PDF, EPUB and Kindle. Book excerpt: This bestselling guide analyzes authoritative GAAP literature contained in Level A of the GAAP hierarchy, as well as APB Opinions and Accounting Research Bulletins. In clear language, each pronouncement is discussed in a comprehensive format that makes it easy to understand and apply.

Download or read book Federal Register written by and published by . This book was released on 2014 with total page 364 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Accountants Handbook 2011 Cumulative Supplement written by Lynford Graham and published by John Wiley & Sons. This book was released on 2011-03-29 with total page 578 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accountants continue to find it difficult to keep abreast of the flood of issuances by FASB and AICPA, as well as the numerous interpretations and bulletins issued to explain them. This highly regarded reference is relied on by a considerable part of the accounting profession in their day-to-day work. Accountants, auditors, bankers, lawyers, financial analysts, and other preparers and users of accounting information will turn to this resource again and again for reliable answers to questions on accounting and financial reporting.

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.