By R. Venkata Subramani
The 2008 monetary obstacle highlighted the necessity for liable company governance inside of monetary associations. the most important to making sure that sufficient criteria are maintained lies with potent accounting and auditing criteria. Accounting for Investments: Equities, Futures and Options deals a finished evaluation of those key monetary tools and their remedy within the accounting quarter, with designated connection with the regulatory specifications. The e-book makes use of the USA GAAP specifications because the typical version and the IFRS versions of a similar 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 the several 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 debts, hence delivering a macro point photo for the reader to appreciate the influence of such accounting.
Lucidly written and informative, Accounting for Investments is a complete advisor for any expert facing those advanced items. It additionally offers an available textual content for know-how specialists who enhance software program and aid platforms for the finance industry.
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Extra resources for Accounting for investments
Corporate bonds will have a higher risk of default when compared to government bonds. indd 3 14/04/11 6:12 PM 4 Accounting for Investments Municipal bonds Municipal bonds are debt obligations issued by states, cities, counties and other governmental entities, which use the money to build schools, highways, hospitals, sewer systems, and many other projects for the public good. Not all municipal bonds offer income exempt from both federal and state taxes. There is an entirely separate market of municipal issues that are taxable at the federal level but which still offer a tax exemption on interest paid to residents of the state of issuance.
ACT/360: Numerator ϭ the actual number of days between two dates. Denominator ϭ 360. (ACTϩ1)/360: Numerator ϭ the actual number of days between two dates ϩ 1. Denominator ϭ 360; Example—Year Fraction ϭ nϩ1 / 360. 30E/365 and 30/365: Convertible bonds for Japanese market: The basic 30/365 method for calculating the numerator is illustrated by the following expression: Numerator ϭ D days ϭ D2 Ϫ D1 ϩ 30 (M2 Ϫ M1) ϩ 360 (Y2 Ϫ Y1) where M1/D1/Y1 is the first date and M2/D2/Y2 is the second date. Denominator ϭ 365.
I want to particularly thank my parents, S. Ramachandran and Parimala Ramachandran, who constantly motivated me to complete the second volume amidst my other commitments. Last but not the least, my heartfelt gratitude goes out to my loving wife, Dr. Rama, and my affectionate daughter, Ramya, who encouraged and motivated me constantly to pursue my goal of completing the second volume. R. indd xxxii 15/04/11 6:12 PM CHAPTER 1 Fixed Income Securities—Theory LEARNING OBJECTIVES After studying this chapter you will be able to get a grasp of the following: • • • • • • • • • • • • • • Fixed income securities in general Basics of the bond market Types of issues and special characteristics Bond coupons Bond maturity Bond pricing Yield measures—current yield, yield to maturity, and yield to call Duration Corporate bonds Municipal bonds Risks of investment in bonds Definition of financial instruments An overview of the categories of financial instruments Recent amendments to accounting standards relating to financial instruments FIXED INCOME SECURITIES IN GENERAL Fixed income refers to any type of investment that yields a regular (or fixed) return.
Accounting for investments by R. Venkata Subramani