A
A&L see Assets and liabilities
A-IRB see Advanced internal ratings-based method
ABN see Allgemene Bank Nederland
Accountability:
management, 50 1, 266 8
valuing assets, 266 8
Accounting, management, 187 212
Accounting education programs, 164
Accounting irregularities, Audit Committees, 439 43
Accounting period, 34, 340
Accounting Regulatory Committee (ARC), 11
Accounting standard, hedges made through derivatives, 109 13
Accounting standards, 3 26
IASB, 27 56
insurance case study, 51 5
New York Stock Exchange, 83 4
stringency, 75 9
see also International Accounting Standards; Standards
Accounting Standards Board, expenses, 290 91
Accounting systems, market economy, 5 6
Accounting unit, management organization, 197
Accruals, 331, 395
principle, 13, 85
Accuracy:
market perspective, 352 5
real-time management reports, 383 4
Acid test ratio, 332, 338
Active wheel, Michelin, 404, 405
Actuarial model characteristics, 177
Advanced internal ratings-based (A-IRB) method, 360, 364, 366
Affordability, house prices factor, 319
AFS see Available-for-sale
Agendas, IFRS task force meetings, 167 8
Agricultural risk financing, 422
AICPA see American Institute of Certified Public Accountants
AIG (American Insurance Group):
creative accounting, 283 5
Sarbanes-Oxley Act, 277 8
Algorithms:
genetic, 389
insufficiency, 419 20
valuation of assets, 203
Allgemene Bank Nederland (ABN), 44 5
Alternative budgets, 226 7
Alternative investment case studies, 123 9
Aman Capital Management, 131
American Institute of Certified Public Accountants (AICPA), 445 6
Analogous systems, financial models, 175 7
Analysis see Research and analysis
Analytics methodology, 388 91
Appraisal, management organization, 195 6
Arthur Andersen, 25, 194, 445
Assets:
contractual rights, 39 40
definition, 329 32
designated assets, 88
economic capital as, 359 80
financial...
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