R. Venkata Subramani's Accounting for Investments, Equities, Futures and Options PDF

By R. Venkata Subramani

ISBN-10: 1118179617

ISBN-13: 9781118179611

The 2008 monetary difficulty highlighted the necessity for dependable company governance inside 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 deals a finished evaluation of those key monetary tools and their therapy within the accounting zone, with specific connection with the regulatory specifications. The ebook makes use of the united states GAAP necessities because the usual version and the IFRS variations of an analogous 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 concerning those events.

The writer additionally explains how the entries are mirrored within the common ledger...

Show description

Read Online or Download Accounting for Investments, Equities, Futures and Options PDF

Similar investments & securities books

New PDF release: Options, Futures and Other Derivatives, Fourth Edition

For undergraduate and graduate classes in innovations and Futures, monetary Engineering and danger administration, often present in enterprise, finance, economics and arithmetic departments. additionally compatible for practitioners who are looking to collect a operating wisdom of ways derivatives may be analyzed. This top vendor represents how academia and real-world perform have come including a typical admire and concentration of idea and perform.

Regierung, Rendite, Risiko: Die politische Ökonomie des - download pdf or read online

Die Arbeit widmet sich erstmalig den Einflüssen von Parteipolitik und Wahlen auf die Entwicklung des Aktienmarktes in Deutschland. Untersucht werden die erwarteten, parteipolitischen Umverteilungswirkungen für verschiedene Industriebranchen sowie die politischen und institutionellen Determinanten des systematischen Investitionsrisikos auf dem deutschen Kapitalmarkt.

Get The Investor's Guide to Economic Fundamental PDF

A whole consultant to key industry good points and their impression on all of the major components of funding This entire consultant bargains functional suggestion on find out how to expect and deal with marketplace danger and the way to allocate resources for the easiest functionality below diverse marketplace stipulations. The Investor's consultant to industry basics covers either the speculation and perform of this often-complicated topic, and provides readers a competent resource of marketplace details.

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

Example text

The investor usually holds positions in the same stock in both the local exchange as well as in ADRs. The stock is sold at a convenient time in the local stock exchange and to that extent the ADRs are converted into the local equity shares, incurring conversion charges. This chapter illustrates how the cost of such conversion is arrived at and how the profit on liquidation is computed and accounted. Chapter 14—Presentation and Disclosures Accounting standards require specific presentation and disclosure norms for financial instruments.

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.

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 worked-out illustration thoroughly demonstrates equity long call options, both in trade currency other than US$ and in the functional currency of US$. The trade life cycle for equity short call options is also covered in this chapter with the accounting entries necessary at the various stages.

Download PDF sample

Accounting for Investments, Equities, Futures and Options by R. Venkata Subramani


by Ronald
4.5

Rated 4.26 of 5 – based on 14 votes