Art Original
Accounting and Disclosure Rules
This book provides a comprehensive guide to the analysis of financial
instruments and institutions using accounting information and disclo-
sures that are publicly available in financial reports. It is primarily written
for users of financial reports who must confront the complex, voluminous,
and changing nature of financial reporting rules for financial instruments
and institutions. My primary goal is to provide these users with the tools
necessary to construct as coherent a story as possible about how financial
institutions and also nonfinancial firms generate or destroy value using
financial instruments.
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