Indispensable coverage of new federal regulatory reforms and federal financial issues An essential guide covering new federal regulatory reforms and federal financial issues Financial Institutions, Valuations, Mergers and Acquisitions, Third Edition presents a new regulatory framework for financial institutions in the post-bailout era.* Provides valuable guidance to assess risks, measure performance and conduct valuations processes to create shareholder value* Covers the protection of other stakeholders, including customers, regulators, government, and consumers* Offers an up-to-date understanding of financial institutions, their challenges, and their opportunities in the post-Sarbanes-Oxley era Over the past decade, substantial changes have taken place in the structure and range of products and services provided by the financial services industry. Get current coverage of these changes that have transformed both traditional organizations such as banks, thrifts, and insurance companies, as well as securities providers, asset management companies and financial holding companies with the up-to-the-minute coverage found in Financial Institutions, Valuations, Mergers and Acquisitions, Third Edition.
Preface. Acknowledgments. Part I: Financial Services Industry: Its Markets, Regulations, and Governance. Chapter 1: Fundamentals of the Financial Markets and Institutions. Introduction. The Financial Markets. Financial Information and Capital Markets. Financial Crisis and Financial Regulatory Reforms. Types and Roles of Financial Markets. Financial Services Firms. Conclusion. Notes. Chapter 2: Introduction to Financial Institutions. Introduction. Landscape of the Financial Services Industry. Structural Changes in the Financial Services Industry. Historical Perspective of American Banking. Current Trends in the Financial Services Banking Industry. Regulatory Reforms. Valuation Process. Conclusion. Notes. Chapter 3: Corporate Governance. Introduction. Corporate Governance Effectiveness. Global Regulatory Reforms. Sarbanes-Oxley Act of 2002. The Dodd-Frank Act. Corporate Governance Functions. Board of Directors and its Committees. Audit Committee Roles and Responsibilities. Executive Compensation. Conclusion. Notes. Part II: The Foundation: Financial Institutions, Valuations, Mergers, Acquisitions, Regulatory and Accounting Environment. Chapter 4: Overview of the Valuation Process. Introduction. Valuation Services. Valuation Profession. Valuation of the Business. Attracting Valuation Clients. Accepting a Client. Pricing Valuation Services. Importance of the Engagement Letter. Planning an Appraisal Engagement. General Planning. Appraiser's Traits. Appraiser's Due Diligence Process. Risk Assessment. Conclusion. Notes. Chapter 5: Overview of Mergers and Acquisitions. Introduction. Historical Perspective of M & A. Recent Trends in M & A. Regulations of Bank Mergers. The Players in M&A. Motives for Business Combinations. Determinants of Mergers and Acquisitions. Perceived Shortcomings of M & A. Studies on Mergers and Acquisitions. Leveraged Buyout. Post M&A Performance. Shareholders' Wealth and Effect of M&A. Joint Ventures and Strategic Alliances. Ethics in M&A. Governance in M&A. Mergers and Acquisitions Process. Conclusion. Notes. Chapter 6: Regulatory Environment and Financial Reporting Process of Financial Institutions. Introduction. Consolidation. Regulatory Environment. Bank Supervision. Financial Modernization: The Gramm-Leach-Bliley Act. Financial Reporting Process of Financial Institutions. Statement of Financial Accounting Standards (SFAS) 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. Part III: Fundamentals of Valuations: Concepts, Standards, and Techniques. Chapter 7: Value and Valuation: A Conceptual Foundation. Asset-Liability Management. Investment Management. Lending Management. Liquidity Management. The Nature of Value. Twelve Concepts of Value. Types of Property That Can Be Valued. Relationship among Different Types of Value. Principles of Valuation Theory. Pricing Value Versus Reporting Value. Limitations of the Valuation Process. Notes. Chapter 8: Approaches to Measuring Value. Overview of the Valuation Process. The Cost Approach to Valuation. The Market Approach to Valuation. The Income Approach to Valuation. Special Topics-Approches to Intangible Asset Valuation. Special Topics-Business Valuation. Valuation and Business Concentrations. Special Topics-Closely Held Stock. Special Topics-Valuing Widely Traded Companies. Conclusion. Notes. Chapter 9: Valuations for Tax and Accounting Purposes. Tax Aspects of Mergers and Acquisitions. Typical Tax-Oriented Valuations. Accounting Aspects of Mergers and Acquisitions. Typical Accounting-Oriented Valuations. Acquisition Method. Business Combinations Presentation, Disclosure, and Transition Requirements. Convergence in Accounting Standards on M&A. Conclusion. Notes. Chapter 10: Intangible Asset Valuation. Nature and Types of Intangible Asse
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