By R. Venkata Subramani
The 2008 monetary quandary highlighted the necessity for liable company governance inside of monetary associations. the most important to making sure that sufficient criteria are maintained lies with powerful accounting and auditing criteria. Accounting for Investments: Equities, Futures and Options bargains a accomplished evaluate of those key monetary tools and their remedy within the accounting region, with distinct connection with the regulatory necessities. The publication makes use of the USA GAAP necessities because the ordinary 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 different occasions within the alternate cycle
- elaborates at the accounting entries on the topic of those events.
The writer additionally explains how the entries are mirrored within the normal ledger...
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Extra resources for Accounting for Investments, Equities, Futures and Options
S. GAAP and IFRS. 5. S. GAAP and IFRS? Objective Questions 1. A derivative is a financial instrument or contract that settles at a a. Current date b. Trade date c. Future date d. None of the above 2. An equity instrument is a contract that evidences a. Bank interest b. Fixed interest c. Residual interest d. Money market interest 3. Investments in equity shares, futures, and equity options are classified as a. Either held-to-maturity or available-for-sale securities b. Either available-for-sale securities or loans and receivables c.
S. GAAP as well as IFRS—is given elsewhere in this chapter. S. GAAP IFRS FAS 52—Foreign Currency Translation IFRS 7—Financial Instruments: Disclosure FAS 94—Consolidation of All Majority-owned Subsidiaries IAS 21—The Effects of Changes in Foreign Exchange Rates FAS 109—Accounting for Income Taxes IAS 32—Financial Instruments: Presentation FAS 115—Accounting for Certain Investments in Debt and Equity Securities IAS 36–Impairment of Assets IAS 39—Financial Instruments: Recognition and Measurement FAS 130—Reporting Comprehensive Income FAS 157—Fair Value Measurements FAS 159—The Fair Value Option for Financial Assets and Financial Liabilities DEFINITION OF EQUITY SECURITIES Equity securities are represented by ownership shares as common stock or preferred stock, as well as rights to acquire ownership shares such as stock warrants, rights, or call options.
S. S. GAAP. It is pertinent to note that the European Commission has also been supporting the convergence as it does help protect European investors who invest in non-European companies. S. S. accounting profession. com), as of November 2008, “nearly 100 countries require or allow the use of IFRS for the preparation of financial statements by publicly held companies. S. ” More than 12,000 companies in these 100 countries adopt IFRS as of now. Australia, New Zealand, and Israel have essentially adopted IFRS as their national standards.