Download e-book for iPad: Accounting for Investments, Equities, Futures and Options by R. Venkata Subramani

By R. Venkata Subramani

ISBN-10: 1118179617

ISBN-13: 9781118179611

The 2008 monetary trouble highlighted the necessity for in charge company governance inside of monetary associations. the main to making sure that enough criteria are maintained lies with potent accounting and auditing criteria. Accounting for Investments: Equities, Futures and Options deals a finished assessment of those key monetary tools and their therapy within the accounting quarter, with distinct connection with the regulatory standards. The e-book makes use of the united states GAAP necessities because the typical version and the IFRS editions 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 different occasions within the exchange cycle
  • elaborates at the accounting entries regarding those events.

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

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

Sample text

S. S. GAAP since the Norwalk Accord of 2002. In order to simplify financial reporting and also to reduce the compliance issues for listed companies, the regulators and preparers of the standards have called for convergence of these two major standards. 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.

One more illustration is given on trade currency with FX translation into the functional currency of US$. Chapter 4—Transfer of Categories This chapter covers the transfers from trading securities to available-for-sale securities and vice versa. It also discusses the presentation in the income statement when there is an impairment of securities as well as realized and unrealized gains or losses. When a category change happens, it also impacts the deferred tax on unrealized gain/loss, and this is explained with an illustration.

International Financial Reporting Standards (IFRS), encompassing IAS 32, IAS 39, and IFRS 7, deal with the principles involved in recognition, measurement, disclosure, and presentation of financial instruments. ” In sum and substance, the Indian Accounting Standards are the same as the corresponding IFRS. S. generally accepted accounting principles (GAAP) and IFRS. In that sense, one can say without fear of contradiction that this book is a comprehensive treatise of the subject. Mr. R. Venkata Subramani is a learned person, having immense knowledge and expertise in the matters discussed in this book.

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

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