By R. Venkata Subramani
The 2008 monetary drawback highlighted the necessity for accountable company governance inside of monetary associations. the major to making sure that sufficient criteria are maintained lies with potent accounting and auditing criteria. Accounting for Investments: Equities, Futures and Options deals a finished review of those key monetary tools and their remedy within the accounting zone, with targeted connection with the regulatory requisites. The booklet makes use of the USA GAAP standards because the common version and the IFRS variations of an identical also are given.
Accounting for Investments begins from the fundamentals of every monetary product and:
- defines the product
- analyses the constitution of the product
- evaluates its benefits and disadvantages
- describes the several occasions within the alternate cycle
- elaborates at the accounting entries relating to those events.
The writer additionally explains how the entries are mirrored within the basic ledger debts, therefore supplying a macro point photo for the reader to appreciate the influence of such accounting.
Lucidly written and informative, Accounting for Investments is a accomplished advisor for any specialist facing those advanced items. It additionally offers an obtainable textual content for know-how specialists who boost software program and aid platforms for the finance industry.
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Additional info for Accounting for investments
Government agency securities, municipal securities, corporate bonds, convertible debt, commercial paper, all securitized debt instruments, such as collateralized mortgage obligations (CMOs) and real estate mortgage investment conduits (REMICS), and interest-only and principal-only strips. Trade accounts receivable arising from sales on credit by industrial or commercial enterprises and loans receivable arising from consumer, commercial, and real estate lending activities of financial institutions are examples of receivables that do not meet the definition of security and thus are not debt securities.
The trade life cycle for bonds classified as held-to-maturity securities is given with the accounting entries to be passed at various stages. One illustration covers equity shares in the functional currency of USD held as available-for-sale. FX revaluation and FX translation on held-to-maturity securities is explained with the help of one more illustration, which is given in foreign currency with FX translation and accounting entries in the functional currency. indd xxviii 15/04/11 6:19 PM Preface xxix Chapter 5: Presentation, Disclosure & Reclassification—This chapter covers the current accounting standards for the presentation of financial instruments in the financial reporting system, the mandatory disclosures required for these financial instruments, as well as the requirements when an entity reclassifies the financial instruments.
FX revaluation and FX translation for a cross-currency swap contract is explained with the help of an illustration. indd xxx 15/04/11 6:19 PM Acknowledgments I would like to thank Nick Wallwork, Publisher, John Wiley & Sons (Asia) Pte. Ltd. for agreeing to publish the second volume of this series. I would like to thank Jules Yap, Joel Balbin and the entire production team at John Wiley. Without their persevering efforts and help this book might have never seen the light of the day. I want to acknowledge Grace Pundyk for her wonderful copy editing of my text.
Accounting for investments by R. Venkata Subramani