Table of Contents - Euromoney Institutional Investor PLC

CONTENTSPart VIII: Regulatory and accounting aspects ofasset/liability management 341Chapter 23: Regulatory environment overview 343Edward T. Hida II and Ahmet YetisIntroduction 343Depository and lending institutions 344Insurance industry 350Asset management industry 356Final remarks 358Chapter 24: Accounting standards and requirements 363Elias Habayeb and Sachin SethiSFAS-133: accounting for derivative instruments andhedging activities 363SFAS-115: accounting for certain investments in debt andequity securities 366SFAS-140: accounting for transfers and servicing of financialassets and extinguishments of liabilities 367SFAS-150: accounting for certain financial instruments withcharacteristics of both liabilities and equity 370Chapter 25: Implications of regulatory and accounting requirementsfor asset/liability management decisions 373Edward T. Hida II, Elias Habayeb, Ahmet Yetis and Sachin SethiHedging and derivatives accounting 373Investment accounting and liquidity management 381Securitization 382Accounting treatment of tier 1 and tier 2 capital items 383Asset/Liability Management of Financial Institutions: Maximizing Shareholder Value through Risk-Conscious Investing – Contentswww.euromoneybooks.com© Euromoney Institutional Investor PLCxi