LEADER 05248nam 2200649 a 450 001 9910139736803321 005 20200228053411.0 010 $a1-119-19970-0 010 $a1-283-40160-6 010 $a9786613401601 010 $a1-118-17959-5 035 $a(CKB)2550000000074226 035 $a(EBL)822442 035 $a(OCoLC)768732297 035 $a(SSID)ssj0000631612 035 $a(PQKBManifestationID)11386856 035 $a(PQKBTitleCode)TC0000631612 035 $a(PQKBWorkID)10600047 035 $a(PQKB)11285903 035 $a(MiAaPQ)EBC822442 035 $a(WaSeSS)IndRDA00115372 035 $a(CaSebORM)9781118179611 035 $a(EXLCZ)992550000000074226 100 $a20100309d2009 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aEquities, futures and options$b[electronic resource] /$fR. Venkata Subramani 205 $a1st edition 210 1$aSingapore :$cJohn Wiley & Sons, (Asia),$d2009. 215 $a1 online resource (672 p.) 225 0 $aAccounting for investments ;$vv. 1 300 $aDescription based upon print version of record. 311 $a1-118-17961-7 311 $a0-470-82431-X 320 $aIncludes bibliographical references and index. 327 $aAccounting for Investments: Equities, Futures and Options; Contents; Foreword; Preface; Acknowledgments; Chapter 1: Financial Instruments; Learning Objectives; Accounting Standards for Financial Instruments; Definition of Financial Instruments; Categories of Financial Instruments; Fair Value Measurement Concepts; Recognition and Derecognition of Financial Instruments; Types of Investments; Difference between Investment and Speculation; Two Major Standards: U.S. GAAP and IFRS; Summary; Exercises; Chapter 2: Accounting for Equity Investments: Trading; Learning Objectives 327 $aAccounting Standards for Equity InvestmentsDefinition of Equity Securities; Passive Investments: Less than 20 Percent; Significant Influence: 20-50 Percent; Controlling Interest-More than 50 Percent; Exchange-Traded Securities versus Over-the-counter Securities; The Trade Life Cycle for Equity Trading Securities; FX Revaluation and FX Translation Process; Trade Date Accounting versus Settlement Date Accounting; Distinction between Capital Gains and Currency Gains; Summary; Exercises; Chapter 3: Accounting for Equity Investments: Available-for-Sale; Learning Objectives 327 $aAccounting Standards for Equity Investments: Available-for-saleBasic Understanding of AFS; The Trade Life Cycle for Available-for-sale Equity; FX Translation on AFS Securities; Impairment of AFS Securities; Summary; Exercises; Chapter 4: Transfer of Categories; Learning Objectives; Transfer between Categories; Presentation in Income Statement; Deferred Tax Effects on Unrealized Gain/Loss; Summary; Exercises; Chapter 5: Equity Derivatives: Theory; Learning Objectives; Accounting Standards for Equity Derivatives; Derivatives in a Financial Security 327 $aDefinition of Derivatives per Accounting StandardsForward Contract; Futures Contract; Futures versus Forwards; Components of a Futures Contract; Open Interest in Derivatives Contracts; Method of Computing Open Interest; What Does Change in Open Interest Indicate?; Pricing of a Futures Contract; Stock Futures and Index Futures; Summary; Exercises; Chapter 6: Accounting for Equity Index Futures; Learning Objectives; The Trade Life Cycle for Equity Index Futures; Illustrations with FX Translation; Summary; Exercises; Chapter 7: Accounting for Equity Stock Futures; Learning Objectives 327 $aTrade Life Cycle for Equity Stock FuturesIllustrations; Summary; Exercises; Chapter 8: Accounting for Equity Call Options; Learning Objectives; Accounting Standards-Derivative Instruments and Hedging Activities; Trade Life Cycle for ETOs-Long Call Non-hedging; Illustrations; Trade Life Cycle for Exchange-Traded Options-On Writing a Call Option; Illustrations; Summary; Exercises; Chapter 9: Accounting for Equity Put Options; Learning Objectives; Trade Life Cycle for Exchange-Traded Options-Long Put, Non-hedging; Illustrations 327 $aTrade Life Cycle for Exchange-Traded Options-On Writing a Put Option 330 $aThe 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. Accounting for Investments: Equities, Futures and Options 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. Accounting f 606 $aInvestments$xAccounting 608 $aElectronic books. 615 0$aInvestments$xAccounting. 676 $a657.8333 700 $aSubramani$b R. Venkata$0897392 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910139736803321 996 $aEquities, futures and options$92004926 997 $aUNINA