Financial Instruments: A Comprehensive Guide to Accounting and Reporting

Front Cover
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.
 

What people are saying - Write a review

We haven't found any reviews in the usual places.

Contents

CONTENTS
2-4
Accounting for Securities by ForProfit Enterprises 2 11
2-11
Summary of Disclosure Requirements
2-31
Accounting for Other Financial Investments 2
2-37
Miscellaneous Topics Relating to Securities 2
2-44
Accounting for Structured Notes Acquired for a Specific
2-49
CONTENTS
3-3
Servicing of Financial Assets 4 01
3-4
Convertible Debt and Similar Instruments 10 01
9-35
Extinguishments of Debt 11 01
9-81
Derivatives Accounting 12 01
9-115
Embedded Derivatives 13 01
9-137
Hedge Accounting 14 01
9-151
Disclosures about Derivatives 15 01
9-313
Issuers Accounting for Equity Instruments
9-339
Offsetting Assets and Liabilities in
9-405

14
3-8
Terminology for Loans and Securities 3 11
3-11
Troubled Debt Restructurings 3 25
3-25
ChargeOffs of Loans 3 31
3-31
Mortgage Banking Model under FAS65 3 37
3-37
Disclosures about the Recorded
3-43
International Financial Reporting Standards IFRS 2 53
4-2
Accounting for Servicing Rights 4 04
4-4
18
4-18
16
6-2
OFFSETTING ASSETS AND LIABILITIES
9-406
Fair Value Measurements Fair Value
9-420
03
9-427
13
9-437
The Fair Value Option for Financial Instruments 19 01
9-473
Glossary GL 01
9-491
CrossReferences to Authoritative Pronouncements CR 01
9-563
17
9-566
Copyright

Other editions - View all

Common terms and phrases

Bibliographic information