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

By R. Venkata Subramani

The 2008 monetary trouble highlighted the necessity for in charge company governance inside of monetary associations. the major 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 area, with distinctive connection with the regulatory necessities. The ebook makes use of the U.S. GAAP necessities because the commonplace version and the IFRS versions of an analogous 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 merits and disadvantages
  • describes different 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...

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

Example text

Hedge accounting concepts. The synopsis of the accounting standards under the International Financial Reporting Standards (IFRS), IAS 39, is given in Appendix B. S. GAAP IFRS FAS 52—Foreign Currency Translation FAS 94—Consolidation of All Majority-owned Subsidiaries FAS 109—Accounting for Income Taxes FAS 115—Accounting for Certain Investments in Debt and Equity Securities FAS 130—Reporting Comprehensive Income FAS 157—Fair Value Measurements FAS 159—The Fair Value Option for Financial Assets and Financial Liabilities IFRS 7—Financial Instruments: Disclosure IAS 21—The Effects of Changes in Foreign Exchange Rates IAS 32—Financial Instruments: Presentation IAS 36—Impairment of Assets IAS 39—Financial Instruments: Recognition and Measurement DEFINITION OF FINANCIAL INSTRUMENTS A financial instrument is any contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity.

Foreword Accounting for Investments is a complex exercise in view of the varied kinds of instruments that have emerged in the market recently. The flow of funds across the borders in the form of financial instruments is ever increasing in the global scenario. Equities, futures and options have trade life cycles, and accounting treatments on those life cycles from the front office and back office perspectives call for detailed elucidation. There are hardly any books that provide guidance in these matters.

However, in spite of having the domain knowledge in financial products, the technology experts sometimes feel the need to have an in-depth understanding of the entire trade life cycle with the accounting treatment that accompanies it. This book proposes to fill the knowledge gap of these aspiring technology wizards and aspiring finance and accounting professionals who want to jump into the banking and financial domain. An overview of the trade life cycle for each financial instrument is given. However, the reader is advised to refer other resources for a detailed treatment of the trade life cycle from the front office and middle office perspective.

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