Author: International Accounting Standards CommitteePublisher:
ISBN:
Category : Accounting
Languages : en
Pages : 96
Book Description
Financial Instruments
Author: International Accounting Standards CommitteePublisher:
ISBN:
Category : Accounting
Languages : en
Pages : 96
Book Description
Disclosures--transfers of Financial Assets
Author: International Accounting Standards BoardPublisher:
ISBN:
Category : Asset-backed financing
Languages : en
Pages : 23
Book Description
Financial Instruments and Institutions
Author: Stephen G. RyanPublisher: John Wiley & Sons
ISBN: 0470139579
Category : Business & Economics
Languages : en
Pages : 616
Book Description
This book is an authoritative guide to the accounting and disclosure rules for financial institutions and instruments. It provides guidance from a “fair value” perspective and demonstrates the simplest and most natural measurement basis for reporting financial instruments, as is relevant for thrifts, mortgage banks, commercial banks, and property-casualty and life insurers.
IFRS 4 Insurance Contracts
Author: International Accounting Standards BoardPublisher:
ISBN: 9781904230496
Category : Business insurance
Languages : en
Pages : 46
Book Description
Improving Disclosures about Financial Instruments
Author: International Accounting Standards BoardPublisher:
ISBN:
Category : Disclosure in accounting
Languages : en
Pages : 34
Book Description
Disclosures--transfers of Financial Assets
Author: International Accounting Standards BoardPublisher:
ISBN:
Category : Asset-backed financing
Languages : en
Pages : 34
Book Description
IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
Author: International Accounting Standards BoardPublisher:
ISBN:
Category : Assets (Accounting)
Languages : en
Pages : 32
Book Description
Accounting and Valuation Guide
Author: AICPAPublisher: John Wiley & Sons
ISBN: 1948306638
Category : Business & Economics
Languages : en
Pages : 605
Book Description
Developed for preparers of financial statements, independent auditors, and valuation specialists, this guide provides nonauthoritative guidance and illustrations regarding the accounting for and valuation of portfolio company investments held by investment companies within the scope of FASB ASC 946, Financial Services —Investment Companies, (including private equity funds, venture capital funds, hedge funds, and business development companies). It features16 case studies that can be used to reason through real situations faced by investment fund managers, valuation specialists and auditors, this guide addresses many accounting and valuation issues that have emerged over time to assist investment companies in addressing the challenges in estimating fair value of these investments, such as: Unit of account Transaction costs Calibration The impact of control and marketability Backtesting
CCH Accounting for Financial Assets and Liabilities: Sales, Transfers, and Extinguishments
Author: John E. StewartPublisher: CCH
ISBN: 9780808090571
Category : Business & Economics
Languages : en
Pages : 822
Book Description
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.
Reclassification of Financial Assets
Author: International Accounting Standards BoardPublisher:
ISBN:
Category : Accounting
Languages : en
Pages : 30
Book Description