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Accounting and Regulation : New Insights on Governance, Markets and Institutions / / edited by Roberto Di Pietra, Stuart McLeay, Joshua Ronen
| Accounting and Regulation : New Insights on Governance, Markets and Institutions / / edited by Roberto Di Pietra, Stuart McLeay, Joshua Ronen |
| Edizione | [1st ed. 2014.] |
| Pubbl/distr/stampa | New York, NY : , : Springer New York : , : Imprint : Springer, , 2014 |
| Descrizione fisica | 1 online resource (424 p.) |
| Disciplina |
330
657 657.0218 657.8333 |
| Soggetto topico |
Accounting
Bookkeeping Finance Accounting/Auditing Finance, general |
| ISBN | 1-4614-8097-3 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Introduction -- Corporate Collapse: Regulatory, Accounting and Ethical Failure -- Post-Enron Reform: Financial Statement Insurance and GAAP Re-visited -- Accounting Standard Setting in Two Political Contexts -- Constituents’ Participation in the IASC/IASB’s Due Process of International Accounting Standard Setting: A Longitudinal Analysis -- A Crisis of Identity? A Juxtaposing Auditor Liability and the Value of Audit -- The Corporate Governance Effects of Audit Committee -- The Role of Debt Contracts and Debt Covenants in Corporate Governance: Reflections on Evolution and Innovation -- Regulation, Bonding and the Quality of Financial Statements -- Fair Value and the IASB/FASB Conceptual Framework Project: An Alternative View -- A Comparison of Historical Cost and Fair Value Accounting Systems: General and Some Regulatory Concerns -- IASB ED Management Commentary versus European Regulation: The Impact on Management’s Reports of Companies Listed on Italian Stock Exchange -- Do Attributes of Management’s Explanations of Financial Performance Matter for Analysts? An International Perspective -- The Consequences to Managers for Financial Misrepresentation -- National Standard-Setters’ Lobbying: An Analysis of its Role in the IFRS 2 Due Process -- Current State and Future Challenges of the IFRS: Some Thoughts -- Index. |
| Record Nr. | UNINA-9910298557103321 |
| New York, NY : , : Springer New York : , : Imprint : Springer, , 2014 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Accounting for Investments, Fixed Income Securities and Interest Rate Derivatives [[electronic resource] ] : Fixed Income and Interest Rate Derivatives - A Practitioner's Handbook
| Accounting for Investments, Fixed Income Securities and Interest Rate Derivatives [[electronic resource] ] : Fixed Income and Interest Rate Derivatives - A Practitioner's Handbook |
| Autore | Subramani R. Venkata |
| Edizione | [1st edition] |
| Pubbl/distr/stampa | Chichester, : Wiley, 2011 |
| Descrizione fisica | 1 online resource (743 p.) |
| Disciplina |
332.63/2044
332.632044 657.8333 |
| Soggetto topico |
Fixed-income securities
Portfolio management |
| ISBN |
1-119-19946-8
1-283-20358-8 9786613203588 0-470-82904-4 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Accounting for Investments; Contents; Foreword; Introduction; Preface; Acknowledgments; Chapter 1: Fixed Income Securities-Theory; Learning Objectives; Fixed Income Securities in General; Basics of the Bond Market; Types of issues and special characteristics; Bond coupon; Bond maturity; Bond pricing; Yield measures; Duration; Corporate bonds; Municipal bonds; Zero coupon bonds; Risks of investment in bonds; Definition of Financial Instruments; Financial asset; Financial liability; Equity instrument; Derivative; Categories of Financial Instruments-An Overview; Amendment made through IFRS 9
US GAAP proposals Fair value through profit or loss (FVPL); Available-for-sale; Held-to-Maturity (HTM); Questions; Theory questions; Chapter 2: Fixed Income Securities-Fair Value through Profit or Loss; Learning Objectives; Meaning and Definition of Fixed Income Securities; Classification of Debt Securities as ""Fair Value through Profit or Loss""; Fair value concept; Financial assets and financial liabilities held for trading; Fixed income security as a hedged item; Accounting for Fixed Income Securities; Trade Life Cycle for Fixed Income Securities-Fair Value through Profit or Loss Additional events in the trade life cycle Buy the bond; Accrued interest purchased; Pay the contracted amount for the bond; Corporate Action; Coupon accrual; Reversal of accrued interest purchased; Coupon receipt; On accounting for interest based on amortization; Accrual of interest on valuation date; Valuation of bond on valuation date; Reversal of interest accrued; On selling the bond (liquidation); Interest on bonds sold; Receive the consideration; Ascertain the profit/loss on the sale; FX revaluation process; FX translation process; Additional Events in the Trade Life Cycle Early redemption Maturity; Write off; Complete Solution to the Illustration; FX Revaluation and FX Translation Process; Functional currency, foreign currency and presentation currency; Primary economic environment; Primary factors; Additional factors; Additional factors for a foreign operation; Foreign currency transaction; Initial recognition; Monetary and non-monetary items; Carrying amount-non-monetary assets; Exchange differences on monetary items; Exchange differences on non-monetary items; FX revaluation process; FX translation process; FX revaluation entries; FX translation entries Consummated FX translation entry Transient FX translation entries; Distinction between Capital Gain and Currency Gain; Illustration 1: Investment in Bonds held for Trading Purposes; Bond-trading-Problem 1-USD; Solution to Illustration 1: Investment in Bonds held for Trading Purposes; Problem 1: Investment in Bonds (Trading) in Foreign Currency (AUD); Accounting Entries in Functional Currency; Summary; Questions; Theory questions; Objective questions; Journal questions; 1. Bond-trading-problem-USD; 2. Bond-trading-problem-GBP; 3. Bond-trading-problem-JPY Chapter 3: Fixed Income Securities-Available-for-Sale |
| Record Nr. | UNINA-9910139630303321 |
Subramani R. Venkata
|
||
| Chichester, : Wiley, 2011 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Accounting for Investments, Fixed Income Securities and Interest Rate Derivatives : Fixed Income and Interest Rate Derivatives - A Practitioner's Handbook
| Accounting for Investments, Fixed Income Securities and Interest Rate Derivatives : Fixed Income and Interest Rate Derivatives - A Practitioner's Handbook |
| Autore | Subramani R. Venkata |
| Edizione | [1st edition] |
| Pubbl/distr/stampa | Chichester, : Wiley, 2011 |
| Descrizione fisica | 1 online resource (743 p.) |
| Disciplina |
332.63/2044
332.632044 657.8333 |
| Soggetto topico |
Fixed-income securities
Portfolio management |
| ISBN |
1-119-19946-8
1-283-20358-8 9786613203588 0-470-82904-4 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Accounting for Investments; Contents; Foreword; Introduction; Preface; Acknowledgments; Chapter 1: Fixed Income Securities-Theory; Learning Objectives; Fixed Income Securities in General; Basics of the Bond Market; Types of issues and special characteristics; Bond coupon; Bond maturity; Bond pricing; Yield measures; Duration; Corporate bonds; Municipal bonds; Zero coupon bonds; Risks of investment in bonds; Definition of Financial Instruments; Financial asset; Financial liability; Equity instrument; Derivative; Categories of Financial Instruments-An Overview; Amendment made through IFRS 9
US GAAP proposals Fair value through profit or loss (FVPL); Available-for-sale; Held-to-Maturity (HTM); Questions; Theory questions; Chapter 2: Fixed Income Securities-Fair Value through Profit or Loss; Learning Objectives; Meaning and Definition of Fixed Income Securities; Classification of Debt Securities as ""Fair Value through Profit or Loss""; Fair value concept; Financial assets and financial liabilities held for trading; Fixed income security as a hedged item; Accounting for Fixed Income Securities; Trade Life Cycle for Fixed Income Securities-Fair Value through Profit or Loss Additional events in the trade life cycle Buy the bond; Accrued interest purchased; Pay the contracted amount for the bond; Corporate Action; Coupon accrual; Reversal of accrued interest purchased; Coupon receipt; On accounting for interest based on amortization; Accrual of interest on valuation date; Valuation of bond on valuation date; Reversal of interest accrued; On selling the bond (liquidation); Interest on bonds sold; Receive the consideration; Ascertain the profit/loss on the sale; FX revaluation process; FX translation process; Additional Events in the Trade Life Cycle Early redemption Maturity; Write off; Complete Solution to the Illustration; FX Revaluation and FX Translation Process; Functional currency, foreign currency and presentation currency; Primary economic environment; Primary factors; Additional factors; Additional factors for a foreign operation; Foreign currency transaction; Initial recognition; Monetary and non-monetary items; Carrying amount-non-monetary assets; Exchange differences on monetary items; Exchange differences on non-monetary items; FX revaluation process; FX translation process; FX revaluation entries; FX translation entries Consummated FX translation entry Transient FX translation entries; Distinction between Capital Gain and Currency Gain; Illustration 1: Investment in Bonds held for Trading Purposes; Bond-trading-Problem 1-USD; Solution to Illustration 1: Investment in Bonds held for Trading Purposes; Problem 1: Investment in Bonds (Trading) in Foreign Currency (AUD); Accounting Entries in Functional Currency; Summary; Questions; Theory questions; Objective questions; Journal questions; 1. Bond-trading-problem-USD; 2. Bond-trading-problem-GBP; 3. Bond-trading-problem-JPY Chapter 3: Fixed Income Securities-Available-for-Sale |
| Record Nr. | UNINA-9910818326503321 |
|
Subramani R. Venkata
|
||
| Chichester, : Wiley, 2011 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Accounting guide . September 1, 2018 : brokers and dealers in securities / / American Institute of Certified Public Accountants
| Accounting guide . September 1, 2018 : brokers and dealers in securities / / American Institute of Certified Public Accountants |
| Pubbl/distr/stampa | Durham, NC : , : American Institute of Certified Public Accountants, , [2018] |
| Descrizione fisica | 1 online resource (457 pages) |
| Disciplina | 657.8333 |
| Soggetto topico |
Stockbrokers - United States - Accounting
Stockbrokers - United States - Auditing Securities industry - United States - Accounting Securities industry - United States - Auditing |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-948306-00-X
1-119-57886-8 1-119-57885-X |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910555252803321 |
| Durham, NC : , : American Institute of Certified Public Accountants, , [2018] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Accounting guide . September 1, 2018 : brokers and dealers in securities / / American Institute of Certified Public Accountants
| Accounting guide . September 1, 2018 : brokers and dealers in securities / / American Institute of Certified Public Accountants |
| Pubbl/distr/stampa | Durham, NC : , : American Institute of Certified Public Accountants, , [2018] |
| Descrizione fisica | 1 online resource (457 pages) |
| Disciplina | 657.8333 |
| Soggetto topico |
Stockbrokers - United States - Accounting
Stockbrokers - United States - Auditing Securities industry - United States - Accounting Securities industry - United States - Auditing |
| ISBN |
1-948306-00-X
1-119-57886-8 1-119-57885-X |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910830051303321 |
| Durham, NC : , : American Institute of Certified Public Accountants, , [2018] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Accounting guide : brokers and dealers in securities / / American Institute of Certified Public Accountants
| Accounting guide : brokers and dealers in securities / / American Institute of Certified Public Accountants |
| Pubbl/distr/stampa | New York, New York : , : American Institute of Certified Public Accountants Inc., , 2017 |
| Descrizione fisica | 1 online resource (403 pages) |
| Disciplina | 657.8333 |
| Collana | AICPA Audit and Accounting Guide |
| Soggetto topico |
Stockbrokers - United States - Accounting
Stockbrokers - United States - Auditing Securities industry - United States - Accounting |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-119-48710-2
1-945498-33-1 1-119-48711-0 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910270919203321 |
| New York, New York : , : American Institute of Certified Public Accountants Inc., , 2017 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Accounting guide : brokers and dealers in securities / / American Institute of Certified Public Accountants
| Accounting guide : brokers and dealers in securities / / American Institute of Certified Public Accountants |
| Pubbl/distr/stampa | New York, New York : , : American Institute of Certified Public Accountants Inc., , 2017 |
| Descrizione fisica | 1 online resource (403 pages) |
| Disciplina | 657.8333 |
| Collana | AICPA Audit and Accounting Guide |
| Soggetto topico |
Stockbrokers - United States - Accounting
Stockbrokers - United States - Auditing Securities industry - United States - Accounting |
| ISBN |
1-119-48710-2
1-945498-33-1 1-119-48711-0 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910677024203321 |
| New York, New York : , : American Institute of Certified Public Accountants Inc., , 2017 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
L'applicazione del decreto 87/92 : analisi comparativa dei bilanci bancari : profili contabili e indicatori di gestione / Stefano Marasca ... [et al.] ; presentazione di Roberto Ruozi
| L'applicazione del decreto 87/92 : analisi comparativa dei bilanci bancari : profili contabili e indicatori di gestione / Stefano Marasca ... [et al.] ; presentazione di Roberto Ruozi |
| Pubbl/distr/stampa | Milano : EGEA, [1995] |
| Descrizione fisica | XII, 162 p. ; 24 cm |
| Disciplina | 657.8333 |
| Altri autori (Persone) |
Marasca, Stefanoauthor
Ruozi, Roberto |
| Collana | Newfin ; 15 |
| Soggetto topico | Banche - Bilancio |
| ISBN | 9788823802872 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | ita |
| Record Nr. | UNISALENTO-991000311739707536 |
| Milano : EGEA, [1995] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. del Salento | ||
| ||
Audit and accounting guide : depository and lending institutions : banks and savings institutions, credit unions, finance companies, and mortgage companies / / AICPA
| Audit and accounting guide : depository and lending institutions : banks and savings institutions, credit unions, finance companies, and mortgage companies / / AICPA |
| Autore | AICPA |
| Edizione | [1st edition] |
| Pubbl/distr/stampa | New York, New York : , : American Institute of Certified Public Accountants, Inc., , 2017 |
| Descrizione fisica | 1 online resource (1 volume) : illustrations |
| Disciplina | 657.8333 |
| Soggetto topico |
Banks and banking - United States - Accounting
Savings banks - United States - Accounting Credit unions - United States - Accounting |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-119-47338-1
1-945498-41-2 1-119-47340-3 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910270936303321 |
|
AICPA
|
||
| New York, New York : , : American Institute of Certified Public Accountants, Inc., , 2017 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Audit and accounting guide : depository and lending institutions : banks and savings institutions, credit unions, finance companies, and mortgage companies / / AICPA
| Audit and accounting guide : depository and lending institutions : banks and savings institutions, credit unions, finance companies, and mortgage companies / / AICPA |
| Autore | AICPA |
| Edizione | [1st edition] |
| Pubbl/distr/stampa | New York, New York : , : American Institute of Certified Public Accountants, Inc., , 2017 |
| Descrizione fisica | 1 online resource (1 volume) : illustrations |
| Disciplina | 657.8333 |
| Soggetto topico |
Banks and banking - United States - Accounting
Savings banks - United States - Accounting Credit unions - United States - Accounting |
| ISBN |
1-119-47338-1
1-945498-41-2 1-119-47340-3 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910677394403321 |
|
AICPA
|
||
| New York, New York : , : American Institute of Certified Public Accountants, Inc., , 2017 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
