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Risk accounting and risk management for accountants

Bibliographic Details
Main Author: Chorafas, Dimitris N.
Format: Electronic
Language:English
Published: Amsterdam ; London : Elsevier/CIMA Pub., 2008.
Subjects:
Managerial accounting.
Risk management.
BUSINESS & ECONOMICS > Managerial. > Accounting
Electronic books.
Online Access:View fulltext via EzAccess
MyiLibrary
Table of Contents:
  • Cover
  • Contents
  • Preface
  • Part 1: Risk and the Accounting Profession
  • Chapter 1: Volatility, Uncertainty and Non-traditional Risks
  • 1. Risk defined
  • 2. Non-traditional risks
  • 3. Volatility patterns
  • 4. Financial derivatives
  • 5. Risk is a cost
  • 6. The science of risk management
  • Chapter 2: Risk Management and the Accountant
  • 1. Beyond classical accounting
  • 2. Thinking out of the box
  • 3. Case studies: GE and Amaranth
  • 4. Newton's principles in analytics
  • 5. A risk protection strategy
  • 6. Pareto's law in management accounting
  • 7. Using the cash account for risk control
  • Chapter 3: Duties and Responsibilities in Risk Accounting
  • 1. The accountant's mission in risk control
  • 2. Creative accounting
  • 3. Business risk
  • 4. Business risk factors: an example
  • 5. Monitoring assets and liabilities
  • 6. IFRS, accounting standards and transparency
  • 7. Personal accountability
  • Chapter 4: Accounting for Total Exposure: A Case Study
  • 1. Understanding total exposure
  • 2. A real-life case study on total counterparty risk
  • 3. Understanding where the risks really lie
  • 4. Correlation coefficients
  • 5. Correlations are specific to the institution
  • 6. Confidence intervals
  • 7. Dynamic financial analysis
  • Part 2: Risks to be Kept Under Close Watch
  • Chapter 5: Credit Risk
  • 1. Credit risk defined
  • 2. Counterparty risk
  • 3. Counterparty risk with hedge funds: a case study
  • 4. Credit policy
  • 5. Corporate lending and collateral
  • 6. Credit and other limits
  • 7. Stress tests for credit risk
  • 8. SPD, SLGD, SEAD
  • Chapter 6: Credit Risk Mitigation
  • 1. Concepts underpinning credit risk transfer
  • 2. For and against credit derivatives
  • 3. Exposure associated with credit risk transfer
  • 4. Collateralized debt obligations
  • 5. Credit default swaps
  • 6. The market for credit derivatives and its liquidity
  • Chapter 7: Market Risk
  • 1. Market risk defined
  • 2. Trading book risk
  • 3. Challenges to valuation of the trading book
  • 4. Interest rate risk and organizational risk
  • 5. Interest rate risk and foreign exchange risk
  • 6. Stress tests for market risk
  • Chapter 8: Position Risk
  • 1. Position risk defined
  • 2. Credit risk concentration
  • 3. Market risk concentration
  • 4. Position risk with debt instruments
  • 5. Position risk with equities
  • 6. Risk appetite
  • 7. Risk of ruin
  • Chapter 9: Beyond Credit Risk and Market Risk
  • 1. Liquidity risk
  • 2. Event risk
  • 3. Legal risk
  • 4. Longevity risk: a case study
  • 5. Payments risk
  • 6. Risk must be controlled intra-day
  • Part 3: Risk, Regulation and Management Control
  • Chapter 10: Basel II and the Accountant
  • 1. The Basel II framework
  • 2. Competitive impact of Basel II
  • 3. Accounting-based indicators
  • 4. Tier-1, Tier-2, Tier-3 capital and the hybrids
  • 5. The high risk of too little capital: a lesson from QIS 4 and QIS 5
  • 6. Innovation in risk ma.

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