Read e-book online Accounting for investments PDF

By R. Venkata Subramani

ISBN-10: 047082431X

ISBN-13: 9780470824313

ISBN-10: 047082591X

ISBN-13: 9780470825914

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.

Show description

Read or Download Accounting for investments PDF

Similar investments & securities books

Jacques Morisset's The effectiveness of promotion agencies at attracting PDF

Funding advertising businesses (IPAs) exist in just about all nations worldwide, yet there was no worldwide try and make sure whether or not they were in a position to considerably impact the investor's choice to find in a single kingdom instead of one other. The Effectiveness of merchandising firms at Attracting international Direct funding is the 1st empirical examine of the effectiveness of those corporations in attracting overseas direct funding (FDI).

New PDF release: Asset Securitization: Theory and Practice

Asset Securitization is meant for rookies and industry execs alike who're drawn to studying approximately asset securitization—its suggestions and practices. it truly is designed in order that the readers will come away with a basic yet entire realizing of the asset securitization industry. As such, the ebook goals to supply a evaluation of the market's improvement, useful framework, power advantages, and designated descriptions of significant asset securitization items.

Financial Inclusion in Asia: Issues and Policy Concerns - download pdf or read online

This e-book brings jointly a collection of analytical and empirical essays geared toward figuring out inclusive finance in rising markets targeting Asia. regardless of the numerous coverage curiosity within the factor of economic inclusion within the Asian industry, there's a dearth of educational literature at the subject. This e-book fills this hole through being the 1st of its variety to handle the correct concerns and coverage matters when it comes to the provision and affordability of monetary companies during this quickly rising geopolitical region.

Extra resources for Accounting for investments

Example text

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.

Download PDF sample

Accounting for investments by R. Venkata Subramani

by Jason

Rated 4.84 of 5 – based on 33 votes