Western banking accounting standards: Complete version of specific accounting standards for U.S. banks: Complete version of specific accounting standards for U.S. banks

Author: Xu Yan
Publisher:
Publish Date: 2003-01-01
Features: Nearly 60 doctors and professors spent three years conducting in-depth research; over 20 top-level financial accounting experts from the financial system led the review; more than 100 world-class banks provided internal systems and cases; internationally renowned academic groups (IASB, ABA, BAI) participated in topic consultation. This book includes nine parts: accounting treatment for the transfer and servicing of financial assets and debt extinguishment, accounting treatment for mortgage banking business enterprises for the retained mortgage securities after securitization of mortgage loans held for sale, accounting treatment for loan impairment by creditors—revenue recognition and disclosure, accounting treatment for certain debt and equity securities investments, accounting treatment for loan impairment by creditors, cash flow statement—net reporting of specific cash receipts and payments, and cash flows of hedging transactions, etc.