Subramani, R. Venkata.

Accounting for investments. Volume 1, Equities, futures and options / Equities, futures and options R. Venkata Subramani. - Singapore : John Wiley & Sons (Asia), 2009. - 1 online resource (1 volume) : illustrations

Includes bibliographical references and index.

Financial Instruments -- Accounting for Equity Investments: Trading -- Accounting for Equity Investments: Available-for-Sale -- Transfer of Categories -- Equity Derivatives: Theory -- Accounting for Equity Index Futures -- Accounting for Equity Stock Futures -- Accounting for Equity Call Options -- Accounting for Equity Call Options -- Equity Options: Hedge Accounting -- Accounting for Contract for Difference -- Accounting for Short Equity Investments -- Accounting for ADR/GDR Investments -- Presentation and Disclosures -- Basics of Accounting Theory -- Accounting Standards for Financial Instruments -- Financial Statements of Sample Fund -- Glossary of Technical Terms.

The 2008 financial crisis highlighted the need for responsible corporate governance within financial institutions. The key to ensuring that adequate standards are maintained lies with effective accounting and auditing standards. biAccounting for Investments: Equities, Futures and Options/i/b offers a comprehensive overview of these key financial instruments and their treatment in the accounting sector, with special reference to the regulatory requirements. The book uses the US GAAP requirements as the standard model and the IFRS variants of the same are also given. biAccounting for Investments/i/b starts from the basics of each financial product and:ullidefines the productlianalyses the structure of the productlievaluates its advantages and disadvantageslidescribes the different events in the trade cyclelielaborates on the accounting entries related to these events./ul The author also explains how the entries are reflected in the general ledger accounts, thus providing a macro level picture for the reader to understand the impact of such accounting. Lucidly written and informative, biAccounting for Investments/i/b is a comprehensive guide for any professional dealing with these complex products. It also provides an accessible text for technology experts who develop software and support systems for the finance industry.

9781119199700 1119199700 9781118179611 1118179617

EB00062939 Recorded Books

CL0500000316 Safari Books Online


Investments--Accounting.
Fixed-income securities--Accounting.
Derivative securities--Accounting.
BUSINESS & ECONOMICS--Accounting--General.
Business.


Electronic books.

HF5686.I6 / S83 2011

332.6