Financial Instruments and Institutions

STEPHEN G. RYAN is an Associate Professor of Accounting and Robert Stovall Faculty Fellow at the Stern School of Business, New York University. He has published widely on financial reporting for financial instruments and by financial institutions in leading accounting and finance journals, including the Journal of Accounting Research, The Accounting Review, the Review of Accounting Studies, Accounting Horizons, and the Financial Analysts Journal. He is actively involved in the development of financial reporting as a member of the Financial Accounting Standards Advisory Council and as a past chair of the American Accounting Association's Financial Accounting Standards Committee.

Angaben zum Inhalt:
Financial Instruments and
Institutions.
Nature and Regulation of Depository
Institutions.
Thrifts.
Interest Rate Risk and Net Interest
Earnings.
Credit Risk and Losses.
Fair Value Accounting for
Financial Instruments: Disclosure and Investment
Securities.
Mortgage Banks.
Securitizations.
Commercial
Banks.
Derivatives and Hedging.
Market Risk
Disclosures.
Lessors and Lease Accounting.
Insurers and
Insurance Accounting.
Property-Casualty Insurers Loss Reserve
Disclosures.