R. Venkata Subramani's Accounting for Investments, Equities, Futures and Options PDF

By R. Venkata Subramani

ISBN-10: 1118179617

ISBN-13: 9781118179611

The 2008 monetary problem highlighted the necessity for in charge company governance inside of monetary associations. the foremost to making sure that enough criteria are maintained lies with powerful accounting and auditing criteria. Accounting for Investments: Equities, Futures and Options bargains a complete assessment of those key monetary tools and their therapy within the accounting zone, with unique connection with the regulatory necessities. The booklet makes use of the USA GAAP standards because the typical version and the IFRS variations of an analogous 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 merits and disadvantages
  • describes different occasions within the alternate cycle
  • elaborates at the accounting entries relating to those events.

The writer additionally explains how the entries are mirrored within the basic ledger...

Show description

Read or Download Accounting for Investments, Equities, Futures and Options PDF

Similar investments & securities books

Get An Introduction to High-Frequency Finance PDF

Liquid markets generate countless numbers or millions of ticks (the minimal switch in expense a safety may have, both up or down) each company day. info proprietors akin to Reuters transmit greater than 275,000 costs according to day for foreign currency spot charges on my own. hence, high-frequency facts could be a basic item of research, as investors make judgements via staring at high-frequency or tick-by-tick facts.

Get Applied quantitative methods for trading and investment PDF

This much-needed e-book, from a variety of best foreign specialists, fills a spot by means of supplying a guide of utilized quantitative monetary research. It makes a speciality of complicated empirical equipment for modelling monetary markets within the context of useful monetary functions. info, software program and methods particularly aligned to buying and selling and funding will let the reader to enforce and interpret quantitative methodologies overlaying numerous types.

Download e-book for kindle: The Handbook of Personal Wealth Management: How to Ensure by Jonathan Reuvid

The instruction manual of non-public Wealth administration deals jargon-free suggestion on the right way to constitution own and business-related finances.  It covers a variety of features of private wealth administration, together with: bonds, equities and hedge cash; enterprise capital trusts; portfolio making plans; engaged philanthropy; pensions and funding in genuine property; taxation concerns and tax-efficient funding.

Download e-book for iPad: Natural and Synthetic Latex Polymers by R. Hd Beswick, D. J. Dunn

This latex industry document offers a entire advent to either usual and artificial polymers in a single quantity. this can be a sizzling topic due to the super alterations out there. those have arisen from the elevated use of disposable gloves within the clinical and the quest for elastomers which don't advertise allergies.

Extra info for Accounting for Investments, Equities, Futures and Options

Sample text

The trade life cycle for equity short call options is also covered in this chapter with the accounting entries necessary at the various stages. The worked-out illustration covers exhaustively the treatment of equity short call options in US$. Chapter 9—Accounting for Equity Put Options This chapter covers the accounting requirements for exchange-traded equity put options. The trade life cycle for equity long put options is given with the accounting entries necessary at the various stages. This chapter covers only cases where the put option is held as a speculative position and not as a hedge against the underlying shares.

Either available-for-sale securities or loans and receivables c. Either loans and receivables or held-to-maturity d. Either fair value through profit and loss or as available-for-sale securities 4. An entity should recognize a financial asset on its balance sheet when, and only when, a. The financial liability becomes the contractual provision of the instrument b. The entity becomes a party to the residual provisions of the instrument c. The entity becomes a party to the contractual provisions of the instrument d.

The subtle differences between hedging, speculation, and arbitrage are discussed, as well as the limitations of forward markets and the advantages of futures contracts. Open interest in derivatives contracts, the method of computing the same, and the implications of a change in open interest are discussed. Pricing of a futures contract and the cost of carry are analyzed. Stock futures and index futures and the concept of systematic and unsystematic risks are also covered in this chapter. Chapter 6—Accounting for Equity Index Futures This chapter covers the accounting requirements for equity index futures contracts.

Download PDF sample

Accounting for Investments, Equities, Futures and Options by R. Venkata Subramani

by John

Rated 4.58 of 5 – based on 22 votes