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  2. Fair value accounting and the subprime mortgage crisis

    en.wikipedia.org/wiki/Fair_value_accounting_and...

    In 2006, the Financial Accounting Standards Board (FASB) implemented SFAS 157 in order to expand disclosures about fair value measurements in financial statements. [3] Fair-value accounting or "Mark-to-Market" is defined by FAS 157 as "a price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date".

  3. Commercial mortgage - Wikipedia

    en.wikipedia.org/wiki/Commercial_mortgage

    As an example if the owner of a shopping mall receives $300,000 per month from tenants, pays $50,000 per month in expenses, a lender will typically not give a loan that requires monthly payments above $227,273 (($300,000-$50,000)/1.1)), a 1.1 debt cover. Lenders also look at loan to value (LTV). LTV is a mathematical calculation which expresses ...

  4. Accounting Standards Codification - Wikipedia

    en.wikipedia.org/wiki/Accounting_Standards...

    The Financial Accounting Standards Advisory Council then voiced its concerns due to the increase of financial reporting guidance from the old U.S. GAAP standards, and the FASB responded by launching a new project to codify the standards. The project was approved in September 2004 by the Trustees of the Financial Accounting Foundation. [2]

  5. Hard money lending: Guide to hard money loans and lenders - AOL

    www.aol.com/finance/hard-money-lending-guide...

    Talk to a title office: “Title offices record loans for hard money lenders regularly and can give you referrals to hard money lenders who lend in your area,” says Robert Taylor, a full-time ...

  6. Loan - Wikipedia

    en.wikipedia.org/wiki/Loan

    Interest rates on unsecured loans are nearly always higher than for secured loans because an unsecured lender's options for recourse against the borrower in the event of default are severely limited, subjecting the lender to higher risk compared to that encountered for a secured loan. An unsecured lender must sue the borrower, obtain a money ...

  7. Business loan - Wikipedia

    en.wikipedia.org/wiki/Business_loan

    Loans from credit unions may be referred to as bank loans as well. Business loans from credit unions received the second highest level of satisfaction from borrowers after loans from small banks. [3] Methods of business loan assessment, monitoring, risk management, and pricing affect the growth and performance of banks and other lenders.

  8. What is a share-secured loan, and how does it work? - AOL

    www.aol.com/finance/share-secured-loan-does...

    Many lenders have an option to apply for a loan online. Some lenders may require you to make an appointment and apply in person or over the phone. When you decide on a lender, fill out the ...

  9. How do secured loans work? - AOL

    www.aol.com/finance/secured-loans-020828573.html

    The lender will place a lien on that asset until the loan is repaid in full. If you default on the loan, the lender can claim the collateral and sell it to recoup the loss. It is important to know ...