Download Accounting for Investments, Equities, Futures and Options by R. Venkata Subramani PDF

By R. Venkata Subramani

The 2008 monetary situation highlighted the necessity for accountable company governance inside of monetary associations. the foremost to making sure that sufficient criteria are maintained lies with potent accounting and auditing criteria. Accounting for Investments: Equities, Futures and Options deals a entire evaluate of those key monetary tools and their remedy within the accounting zone, with designated connection with the regulatory requisites. The ebook makes use of the U.S. GAAP requisites because the common version and the IFRS editions of an analogous also are given.

Accounting for Investments starts off from the fundamentals of every monetary product and:

  • defines the product
  • analyses the constitution of the product
  • evaluates its benefits and disadvantages
  • describes the various occasions within the exchange cycle
  • elaborates at the accounting entries on the topic of those events.

The writer additionally explains how the entries are mirrored within the common ledger...

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Extra info for Accounting for Investments, Equities, Futures and Options

Sample text

A derivative that will or may be settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. Equity Instrument An equity instrument is any contract that evidences a residual interest in the assets of an entity after deducting all of its liabilities. Derivative A derivative is a financial instrument or other contract with all three of the following characteristics: 1. Its value changes in response to the change in an underlying.

The stock lending that is intertwined with the short position trading is also dealt with in this chapter, especially the requirements and accounting treatment of cash collateral deposited with the broker as well as the stock lending fee payments and the interest receipts relating to the cash collaterals with the broker. Chapter 13—Accounting for ADR/GDR Investments International depositary receipts are becoming increasingly popular, and this chapter covers the accounting treatment of American depositary receipts (ADRs).

Topics discussed in Appendix D of EITF Abstracts Level D 1. FASB Implementation Guides 2. AICPA Industry Audit and Accounting Guides and Statements of Position not cleared by the FASB 3. Practices that are widely recognized and prevalent either generally or in the industry Hierarchy of IFRS The following is the hierarchy, in decreasing authority of guidance within IFRS that is followed in developing and applying an accounting policy for any transaction. When a standard or an interpretation specifically applies to a transaction or other event or condition, the accounting policy or policies applied to that item shall be determined by applying the standard or interpretation and considering any relevant implementation guidance issued by the IASB for the standard or interpretation.

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