A Guide to Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities PDF Download

Author:
Publisher:
ISBN:
Category : Assets (Accounting)
Languages : en
Pages : 364

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Author: John E. Stewart
Publisher: CCH
ISBN: 9780808090571
Category : Business & Economics
Languages : en
Pages : 822

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CCH Accounting for Leases analyzes FASB Statement No. 13, Accounting for Leases, which was released in November 1976, and the numerous successive Interpretations, Technical Bulletins, and Emerging Issue Task Force consensus issues that have been issued since then. Since Statement's 13 issuance, the FASB has amended the Statement 18 times, issued 6 Interpretations, and 12 Technical Bulletins. Further, the EITF has addressed leasing transactions in more than 30 different Issues (excluding issues related to consolidations of special purpose entities). This publication delves into the complex nature of the criteria set through defining a lease and determining whether it should be accounted for as a sale/purchase or as an operating lease. CCH Accounting for Leases also includes various interpretations and commentary related to investment tax credits (ITC) in the event ITC is reinstated in the future.

Author: Paul C Harding
Publisher: Harriman House Limited
ISBN: 0857195867
Category : Business & Economics
Languages : en
Pages : 376

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Fully revised and updated third edition A Practical Guide to Using Repo Master Agreements is the essential book for all who need to know about the international repo market and its products, the important legal, credit and regulatory issues in this space, and most of all need to understand the contents of repo master agreements so that they can negotiate them safely and confidently. The book is written by two of the world’s leading commentators on the subject, Paul C Harding and Christian A Johnson and its coverage is comprehensive. This new third edition principally offers readers a detailed guide to the most widely used European and US repo master agreements through a clause-by-clause text and commentary on each master agreement. This commentary is written in clear English for a good, swift understanding of the implications of each provision. The full texts of each repo master agreement are reproduced in the appendices with the kind permission of the trade associations concerned. Triparty repo is an important part of the US repo market and clause-by-clause commentary and a full text of the Bank of New York Mellon Tri-party Custodial Repo Agreement (2016) is also provided. This third edition has been updated to include: -- The new, updated Bank of New York Mellon Tri-party Custodial Repo Agreement (2016). -- A summary of recent developments in the European and US repo markets since 2012. -- Fresh examples of clauses parties seek to negotiate in these agreements. -- A comprehensive and easy-to-navigate table of contents to find items of greatest interest quickly. This book is principally aimed at lawyers and paralegals who negotiate ICMA and SIFMA repo master agreements. Other professionals in the European and US securities markets will also find this book useful. These could include traders, credit officers and regulators as well as academics specialising in financial securities. Such professionals may work for commercial or investment banks, law firms, treasury units, central banks, pension funds and fund managers. Such is the broad potential appeal of this must-have book which caters for the novice and seasoned negotiator alike.

Author: United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs. Subcommittee on Securities, Insurance, and Investment
Publisher:
ISBN:
Category : Asset-backed financing
Languages : en
Pages : 228

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Author: Eric P. Wallace
Publisher: CCH
ISBN: 9780808091691
Category : Business & Economics
Languages : en
Pages : 1364

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Construction Guide provides CPAs with guidance on the accounting, auditing, and reporting that are particular to the construction industry. In addition, it provides CPAs with guidance on engagements for a wide range of situations, including those special to utility contractors, road builders, home construction, home builders, real estate developers, commercial construction, residential construction, and more. The book includes work programs, practice aids, checklists, and sample reports.

Author: AICPA
Publisher: John Wiley & Sons
ISBN: 1943546843
Category : Business & Economics
Languages : en
Pages : 640

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Considered the industry standard resource, this guide provides practical guidance, essential information and hands-on advice on the many aspects of accounting and authoritative auditing for employee benefit plans. This new 2016 edition is packed with information on new requirements -- including the simplification of disclosure requirements for investments in certain entities that calculate net asset value per share (or its equivalent), the simplification of disclosures for fully benefit-responsive investment contracts, plan investment disclosures, and measurement date practical expedient, and a new employee stock ownership plans chapter that includes both accounting and auditing.

Author: Rosemarie Sangiuolo
Publisher: CCH
ISBN: 9780808092162
Category : Business & Economics
Languages : en
Pages : 1002

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Financial Instruments: A Comprehensive Guide to Accounting and Reporting is written for practicing accountants and other professionals who need to understand the accounting for financial instruments. This unique book pulls together all of the existing accounting literature on financial instruments into one volume, organizes it logically, and describes the requirements as simply as possible. This comprehensive, topic-based approach will save practitioners time and effort in researching accounting issues.

Author: Jan R. Williams
Publisher: CCH
ISBN: 9780808092186
Category : Business & Economics
Languages : en
Pages : 1348

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Providing an analysis of authoritative GAAP literature contained in Level A of the GAAP hierarchy, this resource discusses each pronouncement in a comprehensive format that makes it easy to understand and apply.

Author: James F. Green
Publisher: CCH
ISBN: 9780808091004
Category : Business & Economics
Languages : en
Pages : 1304

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CCH Accounting for Derivatives and Hedging offers professionals comprehensive guidance for applying the intricate and expansive requirements of FASB Statement No. 133, Accounting for Derivative Instruments and Hedging Activities, and its amendments. Since its issuance, the FASB has amended and interpreted Statement 133 numerous times, making the accounting guidance for derivatives and hedging activities one of the most complex and frequently misunderstood accounting principles used in business today. CCH Accounting for Derivatives and Hedging helps users identify the nuances of accounting for these types of activities and provides practical guidance on how to apply these principles to typical situations currently encountered in practice in numerous types of transactions, including: fair value hedges; interest-rate swaps; cash flow hedges; embedded derivative instruments; net investment hedges; and disclosures. This expansive guide provides professionals with a practical resource by selectively combining information from the official text of the FASB, along with information drawn from the rules and releases of the SEC, consensuses of the EITF, and lessons learned from leading practitioners in the field.

Author: United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs. Subcommittee on Securities
Publisher:
ISBN:
Category : Bank reserves
Languages : en
Pages : 32

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