Accounting for Investments, Equities, Futures and Options

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John Wiley & Sons, Jun 2, 2009 - Business & Economics - 650 pages
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The 2008 financial crisis highlighted the need for responsible corporate governance within financial institutions. The key to ensuring that adequate standards are maintained lies with effective accounting and auditing standards. Accounting for Investments: Equities, Futures and Options offers a comprehensive overview of these key financial instruments and their treatment in the accounting sector, with special reference to the regulatory requirements. The book uses the US GAAP requirements as the standard model and the IFRS variants of the same are also given.

Accounting for Investments starts from the basics of each financial product and:

  • defines the product
  • analyses the structure of the product
  • evaluates its advantages and disadvantages
  • describes the different events in the trade cycle
  • elaborates on the accounting entries related to these events.

The author also explains how the entries are reflected in the general ledger accounts, thus providing a macro level picture for the reader to understand the impact of such accounting.

Lucidly written and informative, Accounting for Investments is a comprehensive guide for any professional dealing with these complex products. It also provides an accessible text for technology experts who develop software and support systems for the finance industry.

 

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Contents

Trading
11
AvailableforSale
75
Transfer of Categories
121
Theory
141
Accounting for Equity Index Futures
159
Accounting for Equity Stock Futures
217
Accounting for Equity Call Options
259
Accounting for Equity Put Options
309
Accounting for Contract for Difference
419
Accounting for Short Equity Investments
477
Accounting for ADRGDR Investments
539
Presentation and Disclosures
583
Appendix A Basics of Accounting Theory
603
Financial Statements of Sample Fund
621
Bibliography
641
Copyright

Hedge Accounting
357

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About the author (2009)

A graduate of the University of Madras, R. Venkata Subramani is a Chartered Accountant who began his career with a professional accounting firm in Chennai before becoming the Managing Director of Quintegra Solutions Limited from 1994-2004.
Since 2005, he is the Chief Operations Officer of Variman Capital Markets Services Private Limited in Chennai, India. Venkata Subramani manages a team of core finance and accounts professionals and is responsible for the daily operations including the preparation of net asset value (NAV), portfolio valuation and accounting, partnership allocation and accounting, for various global clients.
Venkata Subramani taught at the Institute of Chartered Accountants of India and the University of Madras from 1984-1990. He lives in Chennai with his wife and daughter.