New PDF release: Accounting for Investments, Equities, Futures and Options

By R. Venkata Subramani

ISBN-10: 1118179617

ISBN-13: 9781118179611

The 2008 monetary obstacle highlighted the necessity for dependable company governance inside of monetary associations. the foremost to making sure that enough criteria are maintained lies with powerful accounting and auditing criteria. Accounting for Investments: Equities, Futures and Options deals a complete review of those key monetary tools and their remedy within the accounting quarter, with distinctive connection with the regulatory standards. The e-book makes use of the united states GAAP necessities because the commonplace version and the IFRS versions of a similar 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 various occasions within the alternate cycle
  • elaborates at the accounting entries concerning those events.

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

Show description

Read Online or Download Accounting for Investments, Equities, Futures and Options PDF

Best investments & securities books

Download e-book for iPad: Measuring Market Risk, 2nd Edition by Kevin Dowd

Totally revised and restructured, Measuring marketplace hazard, moment variation comprises a new bankruptcy on thoughts probability administration, in addition to great new info on parametric possibility, non-parametric measurements and liquidity hazards, more effective info to aid with particular calculations, and new examples together with Q&A’s and case reviews.

Download e-book for kindle: Income Investing Today: Safety & High Income Through by Richard Lehmann

Source of revenue making an investment TodayIncome making an investment at the present time information a secure substitute to the disadvantage hazards inherent within the inventory market--income securities which could supply a 7% to eight% annual funds source of revenue. With this publication, mounted source of revenue professional Richard Lehmann outlines source of revenue making an investment suggestions you want to comprehend, quite a few funding autos, and funding ideas that can assist you construct a secure, diverse portfolio of investments.

Download e-book for kindle: Marketing a country: promotion as a tool for attracting by Louis T. Wells

Revised variation. the recent aggressive overseas funding setting has caused analogies among pageant between governments for international funding and pageant between corporations for marketplace percentage. Given the similarities within the nature of the contest, it's not fantastic that nations are adopting advertising and marketing concepts that parallel these of personal businesses.

Get International Financial Statement Analysis PDF

Larger research for extra actual foreign monetary valuation foreign financial plan research offers the main up to date aspect for the profitable evaluate of corporation functionality and monetary place despite kingdom of foundation. The professional specialists on the CFA Institute supply readers a wealthy, transparent reference, protecting all features from monetary reporting mechanics and criteria to figuring out source of revenue and stability sheets.

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

Example text

Investments of this nature will necessitate the preparation of consolidated financial statements. The preparation of consolidated financial statements is statutory for presentation of the final accounts to the outside world. However, internally, the investor may use either the cost method or the equity method to account for its investments. There is no requirement to consolidate if the ownership is temporary or if the ownership is not directly held by the investor, but instead through a trustee.

Investments that are considered to be non-tradable are carried at cost except for any permanent impairment in value of the investment. Even tradable securities that do not have any determinable market value are also carried at cost in the books of accounts. What Is Readily Determinable Fair Value? According to FAS 115, paragraph 3, the fair value is determinable if any of the following three conditions is fulfilled: 1. The fair value of an equity security is readily determinable if sales prices or bid-and-ask quotations are currently available on a securities exchange registered with the Securities and Exchange Commission (SEC) or in the over-the-counter market, provided that those prices or quotations for the over-the-counter market are publicly reported by the National Association of Securities Dealers Automated Quotations systems or by the National Quotation Bureau.

S. GAAP Disclosure Requirements under IFRS Requirements by IFRS 7 Statement of Profit and Loss and Equity Other Disclosures Market Risk Summary Exercises Appendix A: Basics of Accounting Theory Appendix B: Accounting Standards for Financial Instruments Appendix C: Financial Statements of Sample Fund Appendix D: Glossary of Technical Terms Bibliography Index Copyright © 2009 John Wiley & Sons (Asia) Pte. Ltd. Published in 2009 by John Wiley & Sons (Asia) Pte. Ltd. 2 Clementi Loop, #02-01, Singapore 129809 All rights reserved.

Download PDF sample

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


by Donald
4.0

Rated 4.91 of 5 – based on 44 votes