6. Regulatory Environment and Financial Reporting Process of Financial Institutions

  1. Zabihollah Rezaee

Published Online: 4 JAN 2012

DOI: 10.1002/9781118269169.ch6

Financial Services Firms: Governance, Regulations, Valuations, Mergers, and Acquisitions, Third Edition

Financial Services Firms: Governance, Regulations, Valuations, Mergers, and Acquisitions, Third Edition

How to Cite

Rezaee, Z. (2011) Regulatory Environment and Financial Reporting Process of Financial Institutions, in Financial Services Firms: Governance, Regulations, Valuations, Mergers, and Acquisitions, Third Edition, John Wiley & Sons, Inc., Hoboken, NJ, USA. doi: 10.1002/9781118269169.ch6

Publication History

  1. Published Online: 4 JAN 2012
  2. Published Print: 25 JUL 2011

ISBN Information

Print ISBN: 9780470604472

Online ISBN: 9781118269169

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Keywords:

  • regulatory environment;
  • financial reporting process;
  • financial institutions;
  • bank supervision;
  • Gramm-Leach-Bliley Act

Summary

This chapter contains sections titled:

  • Introduction

  • Consolidation

  • Regulatory Environment

  • Bank Supervision

  • Financial Modernization: The Gramm-Leach-Bliley Act

  • Financial Reporting Process of Financial Institutions

  • Statement of Financial Accounting Standards No. 115

  • Auditing Proper Classifications of Marketable Securities

  • Tax Consideration of Fair Value

  • Recent Development of Fair Value Accounting

  • Financial Reporting Requirements of Financial Institutions

  • Corporate Governance of Financial Institutions

  • Conclusion

  • Notes