Financial Instruments and Institutions : Accounting and Disclosure Rules (2ND)

Financial Instruments and Institutions: Accounting and Disclosure Rules, 2nd Edition 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.