Accounting for Investments, Equities, Futures and Options - download pdf or read online

By R. Venkata Subramani

The 2008 monetary drawback highlighted the necessity for liable company governance inside of monetary associations. the most important to making sure that enough criteria are maintained lies with powerful accounting and auditing criteria. Accounting for Investments: Equities, Futures and Options bargains a finished evaluate of those key monetary tools and their remedy within the accounting area, with unique connection with the regulatory necessities. The e-book makes use of the U.S. GAAP standards because the average version and the IFRS variations of an identical 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 the various 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 common ledger...

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

Example text

The fair value of a financial asset or liability is the amount for which the financial asset could be exchanged, or the financial liability settled, between knowledgeable, willing parties in an arm’s-length transaction. When determining the fair value of a financial instrument, the accounting standards set out a hierarchy to be applied to the valuation. An entity should recognize a financial asset on its balance sheet when, and only when, the entity becomes a party to the contractual provisions of the instrument.

Another illustration covers equity shares in trade currency of JPY with the functional currency of US$, explaining the FX revaluation and FX translation processes. 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.

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. Chapter 5—Equity Derivatives: Theory Chapter 5 explains derivatives in a financial security and lists various types of derivative contracts with the corresponding underlying variable.

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