By R. Venkata Subramani
The 2008 monetary problem highlighted the necessity for liable company governance inside monetary associations. the main to making sure that sufficient criteria are maintained lies with powerful accounting and auditing criteria. Accounting for Investments: Equities, Futures and Options bargains a finished evaluation of those key monetary tools and their therapy within the accounting region, with targeted connection with the regulatory standards. The e-book makes use of the U.S. GAAP specifications because the average 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 different occasions within the exchange cycle
- elaborates at the accounting entries on the topic of those events.
The writer additionally explains how the entries are mirrored within the basic ledger debts, hence delivering a macro point photo for the reader to appreciate the impression of such accounting.
Lucidly written and informative, Accounting for Investments is a finished advisor for any specialist facing those complicated items. It additionally offers an available textual content for know-how specialists who enhance software program and aid platforms for the finance industry.
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Extra info for Accounting for investments
The investor should account for the interest on the coupon date. However, the interest accrues on the bond on a daily basis even though it is paid periodically as per the terms of the bond. The terms of corporate bonds usually specify a semiannual or quarterly basis. Hence when the bond is purchased, the investor actually pays not merely for the value of the bond but also for the interest element from the previous coupon date until the date of the trade. ” The accounting standard requires that the accrued interest purchased should not be capitalized along with the bond cost, but should be taken to the accrued interest purchased account.
Still in the exposure draft stage they state that an entity shall initially measure a financial instrument as follows: a) A financial asset or financial liability at its fair value if all subsequent changes in the fair value of the financial asset or financial liability will be recognized in the net income. b) A financial asset or financial liability at the transaction price if the qualifying portion of subsequent changes in fair value of the financial asset or financial liability will be recognized in other comprehensive incomes.
The trade life cycle for an interest rate collar contract is given with the accounting entries to be passed at the various stages. The trade life cycle for an interest rate collar contract viz. recording the trade, accounting for the upfront fee in the form of premium on the trade, receiving or paying the interest on the coupon date depending upon the actual interest rate, valuation entries on valuation date, termination of the trade and accounting for termination fee are all covered. An illustration gives the accounting aspects of an interest rate collar contract in the functional currency.
Accounting for investments by R. Venkata Subramani