By R. Venkata Subramani
The 2008 monetary trouble highlighted the necessity for in charge company governance inside of monetary associations. the foremost to making sure that enough criteria are maintained lies with potent accounting and auditing criteria. Accounting for Investments: Equities, Futures and Options bargains a accomplished review of those key monetary tools and their remedy within the accounting region, with particular connection with the regulatory necessities. The ebook makes use of the USA GAAP specifications because the normal version and the IFRS editions 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 merits and disadvantages
- describes the several occasions within the alternate cycle
- elaborates at the accounting entries regarding those events.
The writer additionally explains how the entries are mirrored within the normal ledger...
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Extra info for Accounting for Investments, Equities, Futures and Options
Trading securities are normally held by banks and other financial institutions that engage in active buying and selling of securities with a view to make gains on trading. The mark-to-market process values the securities at market rates, recording the unrealized gains/loss on such securities. The realized and unrealized gains/loss on those securities classified as trading securities is included in the income of the investor. However, when realized gains or losses have been previously reported as unrealized, only changes in the current period are reported as realized in the period during which the equity security is sold.
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. Categories of financial instruments. Fair value measurement concepts. Recognition and derecognition of financial instruments. Types of investments. Difference between investment and speculation. S. GAAP and IFRS. S. GAAP and IFRS.
Investments in equity shares cannot be classified as held-to-maturity as there is no maturity period for equity shares. Redeemable preference shares can be classified as loans and receivables. S. GAAP as a separate category, even though IAS 39 under IFRS has this category. Fair Value through Profit and Loss (FVPL) A financial asset or financial liability at fair value through profit or loss is one that meets either of the following two conditions: 1. It is classified as held for trading—in other words, one of the following statements is true: It is acquired or incurred principally for the purpose of selling or repurchasing it in the near term.