Download e-book for iPad: Accounting for investments by R. Venkata Subramani

By R. Venkata Subramani

ISBN-10: 047082431X

ISBN-13: 9780470824313

ISBN-10: 047082591X

ISBN-13: 9780470825914

The 2008 monetary drawback highlighted the necessity for accountable company governance inside of monetary associations. the foremost to making sure that sufficient criteria are maintained lies with potent accounting and auditing criteria. Accounting for Investments: Equities, Futures and Options bargains a complete review of those key monetary tools and their remedy within the accounting region, with exact connection with the regulatory requisites. The e-book makes use of the USA GAAP requisites because the usual version and the IFRS editions of an identical also are given.

Accounting for Investments begins from the fundamentals of every monetary product and:

  • defines the product
  • analyses the constitution of the product
  • evaluates its benefits 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 supplying a macro point photo for the reader to appreciate the effect of such accounting.

Lucidly written and informative, Accounting for Investments is a entire consultant for any specialist facing those advanced items. It additionally offers an obtainable textual content for expertise specialists who improve software program and help structures for the finance industry.

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How are those categorized as per the accounting standard? What are the four categories of financial instruments? Enumerate the major changes made in the realm of financial instruments through IFRS 9. indd 10 14/04/11 6:12 PM CHAPTER 2 Fixed Income Securities—Fair Value through Profit or Loss LEARNING OBJECTIVES After studying this chapter you will be able to get a grasp of the following: • • • • • • • • • • • • Meaning and definition of fixed income securities Classification of debt securities as “fair value through profit or loss” Accounting for fixed income securities in light of relevant accounting standards Trade life cycle of fixed income security investments held for trading purposes Accounting journal entries to be recorded during the different phases of the trade life cycle Illustration of accounting for investments in fixed income securities held for trading purposes Preparation of general ledger accounts Preparation of income statement, balance sheet after the bond investments are made Disclosure requirements for investments in fixed income securities FX revaluation and FX translation process Functional currency, foreign currency and presentation currency Distinction between capital gain and currency gain in unrealized gain MEANING AND DEFINITION OF FIXED INCOME SECURITIES Fixed income security refers to any type of investment that yields a regular or fixed return.

For exchange-traded bonds the settlement automatically takes place on the settlement date through the clearing system of the exchange concerned. For over-the-counter trades the counter parties resort to their own accepted method of settlement to ensure they effectively avoid each other’s counterparty risk. 5. 5 On payment of the contracted sum Journal Entry Date 4-Feb-X8 Particulars Payable to Peterson & Co. 73 (Being the payment made to the broker, Peterson & co. for purchase of 7,000 bonds including the accrued interest purchased) CORPORATE ACTION A corporate action is, as the name implies, an action taken by the issuer of the bonds that impact the investments or earnings from such investments.

QUESTIONS Theory questions 1. Define a fixed income security. 2. What is meant by bond maturity and bond pricing? indd 8 14/04/11 6:12 PM Fixed Income Securities—Theory 3. 4. 5. 6. 7. 8. indd 9 9 What are the different yield measures usually identified by an investor? What is meant by bond duration? What is meant by corporate bond and municipal bond? What are the risks associated with an investment in bonds? What are financial instruments? How are those categorized as per the accounting standard?

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Accounting for investments by R. Venkata Subramani

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