Balance Sheet Structures

Author : Anthony N Birts
Publisher : Elsevier
Page : 192 pages
File Size : 55,6 Mb
Release : 2001-03-20
Category : Business & Economics
ISBN : 9781855738775

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Balance Sheet Structures by Anthony N Birts Pdf

Balance sheet structures is a practical and comprehensive guide to balance sheet issues. The book begins by covering the financial theory necessary for an understanding of the debt versus equity issue and then focuses on real world issues by discussing answers to the questions Why do companies have balance sheets structured as they are? Do industry differences rule the structure? Does a multinational differ greatly from a domestic company? Does management's attitude to risk have any effect? These questions are looked at through a series of case studies, mostly written by those who are responsible for the balance sheet structures they are living with. The book also aims to help the reader understand the interrelationship between debt and equity in terms of the overall value of the company and the impact on the company's cost of capital. It covers the various elements that make up the balance sheet, and the costs and benefits that attach to each and goes on to analyse the interrelationship between the business that the company is in, the maximisation of cash flows and the balance sheet that matches the business reality. Balance sheet structures is an invaluable and concise guide intended for a wide range of interested parties, treasurers, bankers, directors and students of business and economics.

Author : International Labour Office,J. J. H. Halsall
Publisher : Unknown
Page : 146 pages
File Size : 51,6 Mb
Release : 1966
Category : Bookkeeping
ISBN : IND:30000062252204

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How to Read a Balance Sheet by International Labour Office,J. J. H. Halsall Pdf

Author : Hennie van Greuning,Sonja Brajovic Bratanovic
Publisher : World Bank Publications
Page : 399 pages
File Size : 47,5 Mb
Release : 2020-06-10
Category : Business & Economics
ISBN : 9781464815188

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Analyzing Banking Risk (Fourth Edition) by Hennie van Greuning,Sonja Brajovic Bratanovic Pdf

Analyzing Banking Risk: A Framework for Assessing Corporate Governance and Risk Management provides a comprehensive overview of topics focusing on assessment, analysis, and management of financial risks in banking. The publication emphasizes risk management principles and stresses that key players in the corporate governance process are accountable for managing the different dimensions of financial and other risks. This fourth edition remains faithful to the objectives of the original publication. It covers new business aspects affecting banking risks, such as mobile banking and regulatory changes over the past decade—specifically those related to Basel III capital adequacy concepts—as well as new operational risk management topics such as cybercrime, money laundering, and outsourcing. This publication will be of interest to a wide body of users of bank financial data. The target audience includes the persons responsible for the analysis of banks and for the senior management or organizations directing their efforts. Because the publication provides an overview of the spectrum of corporate governance and risk management, it is not aimed at technical specialists of any particular risk management area. *** Hennie van Greuning was formerly a Senior Adviser in the World Bank’s Treasury Unit and previously worked as a sector manager for financial sector operations in the World Bank. He has been a partner in a major international accounting firm and a controller and head of bank supervision in a central bank. Since retiring from the World Bank, he has chaired audit, ethics, and risk committees in various banks and has been a member of operational risk and asset-liability management committees. Sonja Brajovic Bratanovic was a Lead Financial Sector Specialist at the World Bank, after a career as a senior official in a central bank. With extensive experience in banking sector reforms and financial risk analysis, she led World Bank programs for financial sector reforms, as well as development projects. Since her retirement, she has continued as a senior consultant for World Bank development projects in the financial sector, as well as an advisor for other development institutions.

Author : Joshua Ronen,Anthony Saunders,Ashwinpaul C. Sondhi
Publisher : Bloomsbury Publishing USA
Page : 192 pages
File Size : 43,5 Mb
Release : 1990-11-30
Category : Business & Economics
ISBN : 9780313366680

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Off-Balance Sheet Activities by Joshua Ronen,Anthony Saunders,Ashwinpaul C. Sondhi Pdf

The objective of Off-Balance Sheet Activities is to gain insights into, and propose meaningful solutions to, those issues raised by the current proliferation of off-balance sheet transactions. The book has its origins in a New York University conference that focused on this topic. Jointly undertaken by the Vincent C. Ross Institute of Accounting Research and New York University's Salomon Center for the study of Financial Institutions at the Stern School of Business, the conference brought together academic researchers and practitioners in the field of accounting and finance to address the issues with the broad-mindedness requisite of a group whose approaches to solutions are as different from each other as their respectively theoretical and applied approaches to the disciplines of finance and accounting. The essays are divided into two sections. The first covers issues surrounding OBS activities and banking and begins with a brief introduction that places the essays into context. OBS activities and the underinvestment problem, whether loan sales are really OBS, and money demand and OBS liquidity are examined in detail. Section two, which also begins with a brief introduction, focuses on issues of securitized assets and financing. A report on recognition and measurement issues in accounting for securitized assets is followed by three separate discussion essays. Other subjects covered include contract theoretic analysis of OBS financing, the use of OBS financing to circumvent financial covenant restrictions, and debt contracting and financial contracting. The latter two contributions are also followed by discussion essays. This unique collection of papers will prove to be an interesting and valuable tool for accounting and finance professionals as well as for academics involved in these fields. It will also be an important addition to public, college, and university libraries.

Author : Anthony N Birts
Publisher : Woodhead Publishing
Page : 202 pages
File Size : 42,9 Mb
Release : 2001-03-20
Category : Business & Economics
ISBN : 1855732475

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Balance Sheet Structures by Anthony N Birts Pdf

This book aims to help readers understand the interrelationship between debt and equity in terms of overall value and impact on the cost of capital, and also describes the various elements that go to make a balance sheet.

Author : K. V. Peasnell,Robert Anaab Yaansah
Publisher : Unknown
Page : 40 pages
File Size : 49,7 Mb
Release : 1988
Category : Accounting
ISBN : 1850110409

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Off-balance sheet financing by K. V. Peasnell,Robert Anaab Yaansah Pdf

Author : Lawrence J. Gitman,Carl Mcdaniel,Amit Shah
Publisher : Unknown
Page : 0 pages
File Size : 55,5 Mb
Release : 2023-05-19
Category : Electronic
ISBN : 1998109313

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Introduction to Business by Lawrence J. Gitman,Carl Mcdaniel,Amit Shah Pdf

Author : Frans de Weert
Publisher : John Wiley & Sons
Page : 352 pages
File Size : 46,5 Mb
Release : 2011-10-14
Category : Business & Economics
ISBN : 9780470971642

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Bank and Insurance Capital Management by Frans de Weert Pdf

In the aftermath of the financial crisis, capital management has become a critical factor in value creation for banks and other financial institutions. Although complex and subject to regulatory change, the strategic importance of capital management became apparent during the crisis and has moved the subject to the top of corporate agendas. Bank and Insurance Capital Management is an essential guide to help banks and insurance companies understand and manage their capital position. Bridging the gap between theory and practice, it provides proven techniques for managing bank capital, as well as explaining key capital management perspectives, including accounting, regulatory, risk and capital management and corporate finance. It also shows how to analyze a firm's stakeholders such as depositors, policy holders, debt holders and shareholders, and manage their expectations, and how to align risk and capital management so as to best optimize the return on capital and preserve capital in periods of stress. Economic capital is also discussed in depth, as are the practicalities of bank and insurance M&A, and the book also shows how financial innovations can be used to optimise the capital position and how diversification effects are reflected in the capital position. This book will arm readers with the knowledge and skills needed to understand how capital management can improve capital structure and performance, achieving an optimal cost of, and return on capital, creating value as a result.

Author : Ann Rutledge,Sylvain Raynes
Publisher : Oxford University Press
Page : 688 pages
File Size : 48,5 Mb
Release : 2010-06-14
Category : Business & Economics
ISBN : 0199720657

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Elements of Structured Finance by Ann Rutledge,Sylvain Raynes Pdf

For all but the most credit-worthy companies, it is more efficient to finance large pools of assets that have predictable behavioral characteristics through non-standard arrangements. These off-balance sheet structures allow credit exposures to be tailored to investor risk, asset class, and an ever-increasing diversity of idiosyncratic needs on the part of issuers and investors. The discipline that addresses these structures, which is called structured finance or securitization, is almost twenty years old, and has become a ubiquitous element of modern financial management. Yet, it has not been systematically covered in a textbook designed for both the school and workplace contexts. Elements of Structured Finance, the text version of a program of instruction in structured finance that the authors have offered at universities, private training programs, and consultancies, fills this void spectacularly. Raynes and Rutledge, two very highly regarded teachers and consultants in the field, bring clarity and logic to an inherently complex and frightening area of finance, using their extensive experience working with many of the top Wall Street securities houses. The book will start with the relatively simple concepts of static valuation models and the benchmark pool, and take the reader through the more esoteric features of dynamic risk analysis, thus serving as both an excellent introduction for the beginner and an essential reference for the professional. In addition to participants in structured finance programs, this book will appeal to structured finance analysts and managers at banks, asset management companies, insurance companies, and a wide variety of other corporations.

Author : Wolfgang Dick,Franck Missonier-Piera
Publisher : John Wiley & Sons
Page : 358 pages
File Size : 54,9 Mb
Release : 2011-02-25
Category : Business & Economics
ISBN : 9780470971628

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Financial Reporting under IFRS by Wolfgang Dick,Franck Missonier-Piera Pdf

The International Financial Reporting Standards are quite different from other sets of accounting standards, and are fundamentally different from US-GAAP, in that they are based on principles, and not on detailed rules. Financial Reporting under IFRS:A topic-based approach offers a global perspective on IFRS by presenting the prescribed rationale and principles and illustrating them through numerous examples from large international companies. It aims to develop the fundamental skills necessary to read and use the information contained in all types of financial statements, through examples, activities, questions and answers. The book is broadly divided into three sections. Section one examines the structure of the Balance Sheet and the Income Statement, their links and the accounting mechanisms used to prepare them. Section two deals with the identification, evaluation and reporting of Balance Sheet items. Section three covers the use of financial statements to analyze a firm’s performance and its risks. Throughout the book special topics are covered, including Derivatives and Hedge accounting (IAS 39), Business Combination (IFRS 3) and Operating Segments (IFRS 8). Financial Reporting under IFRS is ideally suited to the needs of students of accounting and financial reporting, but all users of financial statements, from creditors and investors to suppliers, customers, employees and governments will benefit from its concise, topic-based approach.

Author : Allen H. Seed
Publisher : Unknown
Page : 236 pages
File Size : 47,6 Mb
Release : 1984
Category : Business & Economics
ISBN : UVA:X001445115

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The Funds Statement by Allen H. Seed Pdf

Author : Francesco de Zwart
Publisher : Springer
Page : 0 pages
File Size : 46,7 Mb
Release : 2022-10-27
Category : Business & Economics
ISBN : 9811617120

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The Key Code and Advanced Handbook for the Governance and Supervision of Banks in Australia by Francesco de Zwart Pdf

This Key Code and Handbook examines the corporate governance and accountability of Major Banks, their directors and executives which were the central focus of bank, Supervisor, Regulator and governmental activity and public scrutiny in 2018 and 2019. This book explores this responsibility focus by providing evidence from the Global Financial Crisis and beyond with both APRA and ASIC investigating illegal conduct, misconduct and conduct which was below the level of community expectations. This book discusses how the Royal Commission into misconduct in the banking and financial services industry has already given rise to a detailed Final Report whose recommendations are still being put into effect. Further, this book uses evidence provided by the large number of Prudential Standards issued by APRA and investigations into the conduct of Major Banks by Regulators. This book explores governance variables – over 1,700 in number and grouped into 159 ‘key groupings’ or separate categories – which are all indexed to 28 governmental, regulatory and supervisory reports and documents to create a governance code and commentary specifically tailored to Australian banks. Each governance variable is modelled on the Stage 1 Relational Approach contained in Enhancing Firm Sustainability Through Governance. Given the huge interest in the governance of banks, Parts 1 and 2 – explaining the Relational Approach - of Stage 1 were recently published in November 2018 and June 2019 in the Australian Journal of Corporate Law. This book is the largest reference book and handbook in publication worldwide containing the structures, mechanisms, processes and protocols – the checks and balances we call ‘governance variables’ – that deeply addresses and explains banking accountability and regulation in Australia.

Author : Hyun Song Shin
Publisher : OUP Oxford
Page : 205 pages
File Size : 40,8 Mb
Release : 2010-05-27
Category : Business & Economics
ISBN : 9780191613838

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Risk and Liquidity by Hyun Song Shin Pdf

This book presents the Clarendon Lectures in Finance by one of the leading exponents of financial booms and crises. Hyun Song Shin's work has shed light on the global financial crisis and he has been a central figure in the policy debates. The paradox of the global financial crisis is that it erupted in an era when risk management was at the core of the management of the most sophisticated financial institutions. This book explains why. The severity of the crisis is explained by financial development that put marketable assets at the heart of the financial system, and the increased sophistication of financial institutions that held and traded the assets. Step by step, the lectures build an analytical framework that take the reader through the economics behind the fluctuations in the price of risk and the boom-bust dynamics that follow. The book examines the role played by market-to-market accounting rules and securitisation in amplifying the crisis, and draws lessons for financial architecture, financial regulation and monetary policy. This book will be of interest to all serious students of economics and finance who want to delve beneath the outward manifestations to grasp the underlying dynamics of the boom-bust cycle in a modern financial system - a system where banking and capital market developments have become inseparable.

Author : Ms.Elva Bova,Mr.Robert Dippelsman,Ms.Kara C Rideout,Ms.Andrea Schaechter
Publisher : International Monetary Fund
Page : 44 pages
File Size : 51,5 Mb
Release : 2013-05-02
Category : Business & Economics
ISBN : 9781484315453

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Another Look at Governments’ Balance Sheets by Ms.Elva Bova,Mr.Robert Dippelsman,Ms.Kara C Rideout,Ms.Andrea Schaechter Pdf

When discussing debt reduction strategies, little attention has been given to the role of governments’ nonfinancial assets. This is in part because data are scarce. Drawing on various data sources, this paper looks at the size, composition, and management of state-owned nonfinancial assets across 32 economies, with particular focus on the advanced G-20 economies. We find that reported nonfinancial assets comprise mostly structures (such as roads and buildings) and,when valued, land. These assets have increased over time, mostly due to higher property and commodity prices, and are, in large part, owned by subnational governments. Many countries have launched reforms with a view to streamlining public administrations, but receipts and savings have been rather small so far. Governments tend to consider relatively small sets of assets to be disposable, though preferences could change in the future. A potential source for future revenues could be greater reliance on user charges, such as road tolls. In most cases, a first step for more effective asset management has to be the expansion and improvement of data compilation.

Author : Rick Makoujy
Publisher : McGraw Hill Professional
Page : 224 pages
File Size : 48,7 Mb
Release : 2010-04-29
Category : Business & Economics
ISBN : 9780071703444

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How to Read a Balance Sheet: The Bottom Line on What You Need to Know about Cash Flow, Assets, Debt, Equity, Profit...and How It all Comes Together by Rick Makoujy Pdf

Put the most valuable business tool to work for you! The balance sheet is the key to everything--from efficient business operation to accurate assessment of a company’s worth. It’s a critical business resource--but do you know how to read it? How to Read a Balance Sheet breaks down the subject into easy-to-understand components. If you're a business owner or manager, this book helps you . . . Manage working capital Generate higher returns on assets Maximize your inventory dollars Evaluate investment opportunities If you're an investor, this book helps you . . . Determine the market value of a company's assets and operations Predict future earnings and trends Assess the impact of capital expenditures Identify potential "red flags" before the crowd How to Read a Balance Sheet gives you the bottom line of what you need to know about: Cash Flow * Assets * Debt * Equity * Profit and how it all comes together.