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Accounting For Financial Assets And Financial Liabilities
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Book Synopsis The Fair Value Option for Financial Assets and Financial Liabilities by : Financial Accounting Standards Board
Download or read book The Fair Value Option for Financial Assets and Financial Liabilities written by Financial Accounting Standards Board and published by . This book was released on 2006 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Financial Instruments by : International Accounting Standards Committee
Download or read book Financial Instruments written by International Accounting Standards Committee and published by . This book was released on 2000 with total page 22 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Accounting for Financial Assets and Financial Liabilities by : Steering Committee on Financial Instruments
Download or read book Accounting for Financial Assets and Financial Liabilities written by Steering Committee on Financial Instruments and published by . This book was released on 1997 with total page 218 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Accounting for Financial Instruments by : Emanuel Camilleri
Download or read book Accounting for Financial Instruments written by Emanuel Camilleri and published by Taylor & Francis. This book was released on 2017-05-12 with total page 439 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting for Financial Instruments is about the accounting and regulatory framework associated with the acquisition and disposal of financial instruments; how to determine their value; how to manage the risk connected with them; and ultimately compile a business valuation report. Specifically, the book covers the following topics, among others: Accounting for investments; Bills of Exchange; Management of Financial Risks; Financial Analysis (including the Financial Analysis Report); Valuation of a business (including the Business Valuation Report) and Money laundering. Accounting for Financial Instruments fills a gap in the current literature for a comprehensive text that brings together relevant accounting concepts and valid regulatory frameworks, and related procedures regarding the management of financial instruments (investments), which are applicable in the modern business world. The objective of the book is to provide a fundamental knowledge base for those who are interested in managing financial instruments (investments) or studying banking and finance or those who wish to make financial services, particularly banking and finance, their chosen career. Accounting for Financial Instruments is highly applicable to both professional accountants and auditors and students alike. Book jacket.
Book Synopsis IAS 39 - Accounting for Financial Instruments by : Kathinka Kurz
Download or read book IAS 39 - Accounting for Financial Instruments written by Kathinka Kurz and published by diplom.de. This book was released on 2004-10-12 with total page 88 pages. Available in PDF, EPUB and Kindle. Book excerpt: Inhaltsangabe:Abstract: Financial markets have developed extremely in volume and complexity in the last 20 years. International investments are booming, due to the general relaxation of capital controls and the increasing demand of international diversification by investors. Driven by these developments the use and variety of financial instruments has grown enormously. Risk management strategies that are crucial to business success can no longer be executed without the use of derivative instruments. Accounting standards have not kept pace with the dynamic development of financial markets and instruments. Concerns about proper accounting regulations for financial instruments, especially derivatives, have been sharpened by the publicity surrounding large derivative-instrument losses at several companies. Incidences like the breakdown of the Barings Bank and huge losses by the German Metallgesellschaft have captured the public s attention. One of the standard setters greatest challenges is to develop principles applicable to the full range of financial instruments and implement structures that will adapt to new products that will continue to develop. Considering these aspects, the focus of this paper is to illustrate how financial instruments are accounted for under the regulations of the International Accounting Standard (IAS) 39. It refers to the latest version, Revised IAS 39 , which was issued in December 2003 and has to be applied for the annual reporting period beginning on or after January 1. 2005. First, the general regulations of this standard are demonstrated followed by special hedge accounting regulations. An overall conclusion that points out critical issues of IAS 39 is provided at the end of the paper. IAS 39 is highly complex and one of the most criticized International Financial Reporting Standards (IFRS). In many cases, the adoption of IAS 39 will lead to significant changes compared to former accounting regulations applied. Therefore the paper is designed to provide a broad understanding of the standard and to facilitate its implementation. Inhaltsverzeichnis:Table of Contents: Executive Summary1 1.Scope2 2.Financial Instruments - General Definitions and Regulations4 2.1Overview4 2.2Financial Assets4 2.3Financial Liabilities5 2.4Five Categories of Financial Instruments5 2.4.1Financial Assets and Liabilities at Fair Value through Profit or Loss6 2.4.2Held-to-Maturity Investment Assets7 2.4.3Loans and [...]
Book Synopsis CCH Accounting for Financial Assets and Liabilities: Sales, Transfers, and Extinguishments by : John E. Stewart
Download or read book CCH Accounting for Financial Assets and Liabilities: Sales, Transfers, and Extinguishments written by John E. Stewart and published by CCH. This book was released on 2006-11 with total page 822 pages. Available in PDF, EPUB and Kindle. Book excerpt: CCH Accounting for Leases analyzes FASB Statement No. 13, Accounting for Leases, which was released in November 1976, and the numerous successive Interpretations, Technical Bulletins, and Emerging Issue Task Force consensus issues that have been issued since then. Since Statement's 13 issuance, the FASB has amended the Statement 18 times, issued 6 Interpretations, and 12 Technical Bulletins. Further, the EITF has addressed leasing transactions in more than 30 different Issues (excluding issues related to consolidations of special purpose entities). This publication delves into the complex nature of the criteria set through defining a lease and determining whether it should be accounted for as a sale/purchase or as an operating lease. CCH Accounting for Leases also includes various interpretations and commentary related to investment tax credits (ITC) in the event ITC is reinstated in the future.
Book Synopsis Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities by : Financial Accounting Standards Board
Download or read book Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities written by Financial Accounting Standards Board and published by . This book was released on 1996 with total page 116 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Financial Instruments by : Rosemarie Sangiuolo
Download or read book Financial Instruments written by Rosemarie Sangiuolo and published by CCH. This book was released on 2008-11 with total page 1002 pages. Available in PDF, EPUB and Kindle. Book excerpt: Financial Instruments: A Comprehensive Guide to Accounting and Reporting is written for practicing accountants and other professionals who need to understand the accounting for financial instruments. This unique book pulls together all of the existing accounting literature on financial instruments into one volume, organizes it logically, and describes the requirements as simply as possible. This comprehensive, topic-based approach will save practitioners time and effort in researching accounting issues.
Book Synopsis Audit and Accounting Guide: Health Care Entities, 2018 by : AICPA
Download or read book Audit and Accounting Guide: Health Care Entities, 2018 written by AICPA and published by John Wiley & Sons. This book was released on 2018-11-28 with total page 723 pages. Available in PDF, EPUB and Kindle. Book excerpt: Considered the industry's standard resource, this guide helps accountants and financial managers understand the complexities of the specialized accounting and regulatory requirements of the health care industry. Updated for 2018, this edition has been prepared and reviewed by industry experts and provides hands-on, practical guidance for those who work in and with health care entities. A critical resource for auditors, this edition includes new accounting standards and relevant GASB and FASB updates (including those related to private companies). Updates include: FASB ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606) FASB ASU No. 2016-01, Financial Instruments - Overall (Subtopic 825-10) Recognition and Measurement of Financial Assets and Financial Liabilities FASB ASU No. 2016-14, Not-for-Profit Entities (Topic 958): Presentation of Financial Statements of Not-for-Profit Entities SAS No. 133, Auditor Involvement With Exempt Offering Documents GASB Statement No. 75, Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions (and Certain Issues Related to OPEB Plan Reporting) GASB No. 83, Certain Asset Retirement Obligations
Book Synopsis International Financial Reporting Standards by : Hennie van Greuning
Download or read book International Financial Reporting Standards written by Hennie van Greuning and published by World Bank Publications. This book was released on 2005 with total page 312 pages. Available in PDF, EPUB and Kindle. Book excerpt: Formerly titleInternational Accounting Standards: A Practical Guide, this third edition summarizes each International Financial Report Standard in order to provide a broad and basic understanding of the key issues for each standard. In addition to these short summaries, each chapter contains a case study that stresses the practical application of key concepts in a particular standard. This provides the non-technical reader with the tools to participate in discussions on the appropriateness and application of a standard to a given situation. All of the accounting standards, issued by the International Accounting Standards Committee (IASC) are included in this book, as well as interpretations disseminated by the Standards Interpretations Committee (SIC) through 31 December 2003.
Book Synopsis Transition and Initial Recognition of Financial Assets and Financial Liabilities by : International Accounting Standards Board
Download or read book Transition and Initial Recognition of Financial Assets and Financial Liabilities written by International Accounting Standards Board and published by . This book was released on 2004 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Financial Instruments by : International Accounting Standards Board
Download or read book Financial Instruments written by International Accounting Standards Board and published by . This book was released on 2003 with total page 134 pages. Available in PDF, EPUB and Kindle. Book excerpt: Compound financial instruments - Interest, dividends, losses and gains - Format, location and classes of financial instruments - Risk management policies and hedging activities - Interest rate risk - Financial assets and financial liabilities - Derivative financial instruments - Liabilities and equity.
Book Synopsis Financial Instruments by : International Accounting Standards Committee
Download or read book Financial Instruments written by International Accounting Standards Committee and published by . This book was released on 1998 with total page 72 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Financial Reporting in Hong Kong by :
Download or read book Financial Reporting in Hong Kong written by and published by CCH Hong Kong Limited. This book was released on 2008 with total page 2370 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Statement of Financial Accounting Standards No. 159 by : Financial Accounting Standards Board
Download or read book Statement of Financial Accounting Standards No. 159 written by Financial Accounting Standards Board and published by . This book was released on 2007 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Fundamentals Of International Financial Accounting And Reporting by : Roger Hussey
Download or read book Fundamentals Of International Financial Accounting And Reporting written by Roger Hussey and published by World Scientific Publishing Company. This book was released on 2010-11-11 with total page 392 pages. Available in PDF, EPUB and Kindle. Book excerpt: This unique book is not written from a specific national perspective, but adopts an international approach throughout. It treats the topic of International Financial Accounting and Reporting as a subject in its own right and not as an alternative or an extension to the existing domestic regulatory framework.The book begins with an introduction to accounting and financial reporting, followed by a description of the development of international standards and the present structure, role and operations of the International Accounting Standards Board.While a major part of the book is devoted to a discussion on individual IFRS (International Financial Reporting Standards), it also discusses income statements, balance sheets and cash flow statements. These financial statements are examined in the context of International Financial Reporting regulations and students are introduced to the main IFRS relating to those statements. Subsequent chapters examine individually, the more complex standards.A complimentary copy of the Instructor's Manual and the PowerPoint presentations of the text materials are available for all instructors who adopt this book as a course text. Please send your request to [email protected].
Book Synopsis The change from amortised costs to fair value regarding the International Financial Reporting Standards 9 by : Kristina Kraljevic
Download or read book The change from amortised costs to fair value regarding the International Financial Reporting Standards 9 written by Kristina Kraljevic and published by GRIN Verlag. This book was released on 2020-07-28 with total page 113 pages. Available in PDF, EPUB and Kindle. Book excerpt: Master's Thesis from the year 2019 in the subject Economics - Finance, grade: 1, University of Applied Sciences Wiener Neustadt (Austria), language: English, abstract: This paper examines the adaption of the International Financial Reporting Standards 9, effective as of 1 January 2018. The introduction outlines the reasons for the amendments and the objectives of IFRS 9 which are divided into three phases. The focus of this paper is the effect of IFRS 9 on financial liabilities. While the International Accounting Standards 39 for financial liabilities are still accurate, IFRS 9 lead to a change in the fair value option. As a result, changes in the fair value which are caused by the own credit risk are booked into the other comprehensive income. This paper aims to give an overview on the relevant changes regarding IFRS 9. However, the main focus is set at the liabilities side, the classification and the measurement of financial liabilities. Although the IASB intended to create a model in order to classify financial instruments of both the asset and the liabilities side, it had to prioritise the asset side owing to the financial crisis and the demand for new regulations in 2009. Therefore, the research context considers the adjustment of the fair value option (FVO) treatment. Due to the new regulation, changes in the own credit spread or rather the creditworthiness need to be captured under the position “other comprehensive income” (OCI), which affects the net income. Unless the financial liability is designated as FVO, the subsequent measurement of the liability follows amortised cost. However, choosing the FVO implies that once the change in the credit spread has been recorded under the OCI, the amount is not reclassified into the profit-and-loss account (P & L). In contrast to that, a reclassification is permitted within equity e.g. a financial liability designated at FVO that is derecognised. The reason for the new regulation is based on IAS 39 and the measurement of liabilities in regard to the credit spread. Although, the creditworthiness deteriorated during the financial crisis, financial institutions had to realise the increasing credit spread in the P & L as an earning and a decreasing fair value (FV) of the liability. This mixed-model approach is a reason for the volatility in P & L’s and has been revised in the course of the IFRS 9.
