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