By R. Venkata Subramani
The 2008 monetary challenge highlighted the necessity for dependable company governance inside of monetary associations. the major 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 review of those key monetary tools and their remedy within the accounting area, with certain connection with the regulatory requisites. The ebook makes use of the USA GAAP requisites because the regular version and the IFRS versions of a similar also are given.
Accounting for Investments starts off 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 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
The worked-out illustration covers exhaustively equity stock futures, both in trade currency other than US$ and in the functional currency of US$. Chapter 8—Accounting for Equity Call Options Chapter 8 covers the accounting requirements for exchange-traded equity call options. The trade life cycle for equity long call options is given with the accounting entries necessary at the various stages. This chapter covers only the case of a call option held as a speculative position and not as a hedge against the underlying shares.
The differences between trade date accounting and settlement date accounting are explained, giving the behavior of held-for-trading and available-for-sale securities on trade date, reporting date, and settlement date for various parameters like the financial asset and the liability, as well as the changes in the fair value of the financial asset. The distinction between capital gains and currency gains and the treatment and presentation of such gains for equity shares is given in detail. Chapter 3—Accounting for Equity Investments: Available-for-sale This chapter covers the accounting steps required for equity shares that are held as available-for-sale.
Last but not the least, my heartfelt gratitude goes out to my loving wife Dr. Rama and my affectionate daughter Ramya who encouraged and motivated me constantly to pursue my cherished goal of completing this first volume. R. Venkata Subramani CHAPTER 1 Financial Instruments LEARNING OBJECTIVES After studying this chapter, you should have a grasp of the following concepts: Accounting standards for financial instruments. Definition of financial instruments. Financial assets and financial liabilities.