LEADER 01640nam 2200385 n 450 001 996392645903316 005 20200824121805.0 035 $a(CKB)4940000000108138 035 $a(EEBO)2240956796 035 $a(UnM)99862865e 035 $a(UnM)99862865 035 $a(EXLCZ)994940000000108138 100 $a19930225d1647 uy | 101 0 $aeng 135 $aurbn||||a|bb| 200 10$aQuæries proposd for the agitators in the Army (or their assistants elsewhere, who are intrusted, or do intermeddle in those high matters of peace and warre) more than foure moneths ago$b[electronic resource] $eand now published in pursuit of satisfaction, and with intent of profit towards all, and the state 210 $a[Imprinted at London $c[s.n.]$d1647] 215 $a16 p 300 $aCaption title. 300 $aSigned on B4r: Richard Jackson. 300 $aImprint from colophon. 300 $aImperfect: print show-through; pages cropped with loss of text. 300 $aAnnotation on Thomason copy: "Nouemb: 3d 1647". 300 $aReproduction of the original in the British Library. 330 $aeebo-0018 607 $aGreat Britain$xPolitics and government$y1642-1649$vEarly works to 1800 700 $aJackson$b Richard$f1621-1677.$01008848 801 0$bCu-RivES 801 1$bCu-RivES 801 2$bCStRLIN 801 2$bWaOLN 906 $aBOOK 912 $a996392645903316 996 $aQuæries proposd for the agitators in the Army (or their assistants elsewhere, who are intrusted, or do intermeddle in those high matters of peace and warre) more than foure moneths ago$92358702 997 $aUNISA LEADER 05469nam 2200745 a 450 001 9911018950903321 005 20200520144314.0 010 $a9786613401601 010 $a9781119199700 010 $a1119199700 010 $a9781283401609 010 $a1283401606 010 $a9781118179598 010 $a1118179595 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(OCoLC)859794628 035 $a(OCoLC)ocn859794628 035 $a(CaSebORM)9781118179611 035 $a(Perlego)1006796 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 /$fR. Venkata Subramani 205 $a1st edition 210 $aSingapore $cJohn Wiley & Sons (Asia)$d2009 215 $a1 online resource (672 p.) 225 0 $aAccounting for investments ;$vv. 1 300 $aDescription based upon print version of record. 311 08$a9781118179611 311 08$a1118179617 311 08$a9780470824313 311 08$a047082431X 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 517 3 $aEquities, futures and options 606 $aInvestments$xAccounting 615 0$aInvestments$xAccounting. 676 $a657.8333 700 $aSubramani$b R. Venkata$01678358 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9911018950903321 996 $aEquities, futures and options$94422131 997 $aUNINA