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