Download Business & Economics ebook, Springer Science & Business Media, Irwin T. Vanderhoof, Edward Altman.
The Fair Value of Insurance Liabilities
by Irwin T. Vanderhoof, Edward Altman
Financial Accounting: An Introduction to Concepts, Methods and Uses
by Clyde P. Stickney, Roman L. Weil, Katherine Schipper, Jennifer Francis
Important Notice: Media content referenced within the product description or the product text may not be available in the ebook version.
Investment Pricing Methods
by Patrick Casabona, Robert M. Traficanti
This book on investment pricing methods offers accounting and financial practitioners and academics a solid understanding of the techniques and methods investment analysts use to price common financial investment instruments, such as commercial mortgages, private placement-bonds, mortgage-backed securities, private and public equities, derivatives, and joint ventures. Clarification of important terminology and an overview of fundamental concepts are provided for less experienced professionals, while in-depth and up-to-date discussion of technical matters offers experienced professionals expert dissection of more complex material. This authoritative and reliable guide features:
- PowerPoint(TM) presentation for teaching purposes available online at www.wiley.com/go/investmentpricing
- In-depth and up-to-date pricing models
- Verbal and formula explanations for all mathematical equations
- Tips on reviewing investment prices for accuracy or flaws
- Investment type characteristics such as contractual provisions, cash flows, and risks for applying Statement 133 hedge effectiveness guidelines
- Basic building blocks of investment pricing methodologies including present value methodologies used for pricing and evaluating common investment types
- Coverage of complex issues including term structure of interest rates, determinants of bond yields and stock risk premiums, estimation of free cash flows for valuing a business entity, and more
by Stephen L. Nesbitt
The essential resource for navigating the growing direct loan market
Private Debt: Opportunities in Corporate Direct Lending provides investors with a single, comprehensive resource for understanding this asset class amidst an environment of tremendous growth. Traditionally a niche asset class pre-crisis, corporate direct lending has become an increasingly important allocation for institutional investors—assets managed by Business Development Company structures, which represent 25% of the asset class, have experienced over 600% growth since 2008 to become a $91 billion market. Middle market direct lending has traditionally been relegated to commercial banks, but onerous Dodd-Frank regulation has opened the opportunity for private asset managers to replace banks as corporate lenders; as direct loans have thus far escaped the low rates that decimate yield, this asset class has become an increasingly attractive option for institutional and retail investors.
This book dissects direct loans as a class, providing the critical background information needed in order to work effectively with these assets.
- Understand direct lending as an asset class, and the different types of loans available
- Examine the opportunities, potential risks, and historical yield
- Delve into various loan investment vehicles, including the Business Development Company structure
- Learn how to structure a direct loan portfolio, and where it fits within your total portfolio
The rapid rise of direct lending left a knowledge gap surrounding these nontraditional assets, leaving many investors ill-equipped to take full advantage of ever-increasing growth. This book provides a uniquely comprehensive guide to corporate direct lending, acting as both crash course and desk reference to facilitate smart investment decision making.
Bank commercial loan fair value practices
by Board of Governors of the Federal Reserve System (U.S.)
Collateral in Loan Classification and Provisioning
by Inwon Song
Fair Value Accounting Fraud
by Gerard M. Zack
Fair Value accounting is emerging as the next prime opportunity for financial statement fraud. Explaining the many complex applications of fair value accounting in the preparation of financial statements, Fair Value Accounting Fraud offers timely guidance on an up-and-coming issue as U.S. and international accounting rules pertaining to the use of fair value accounting continue to change.
You’ll find discussion of
- U.S. GAAP and IFRS rules on fair value accounting issues, highlighting the areas most vulnerable to fraud
- Explanations of 75 categories of fair value accounting fraud schemes
- Fraud risk checklist that you can put to immediate use
- Practical detection techniques useful for auditors, investigators and others who rely on financial statements
- Expert advice from Gerard Zack, CFE, CPA, author of Fraud and Abuse in Nonprofit Organizations: A Guide to Prevention and Detection
Comparing US accounting standards to International Financial Reporting Standards-thereby making this book useful worldwide- Fair Value Accounting Fraud helps you understand the new rules and develop new auditing and investigative techniques to enable you to detect potential fraud.