5325019
9780756745677
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Report of findings (as of Sept. 17, 2004) of the special examination of Fannie Mae by the Office of Fed. Housing Enterprise Oversight (OFHEO). More than 200,000 documents & e-mails were reviewed, & interviews & sworn testimony were taken from numerous current & former Fannie Mae employees. Contents: Introduction; Accounting for Purchase Discount & Premium & Other Deferred Price Adjustments under SFAS 91; Hedge Accounting under SFAS 133; Accounting Oversight; Estimation Methods Used for Modeling the Catch-Up; Summary of SFAS 133, Accounting for Derivatives & Hedging Activities; Example of a Term-Out Transaction; Example of an Offsetting Swap; & Example of a Cancelable Swap.Dickerson, Christopher H. is the author of 'Special Examination of Fannie Mae Report of Findings to Date', published 2004 under ISBN 9780756745677 and ISBN 0756745675.
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