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