Screen LibraryAccounting for financial instruments /
"Accounting for Financial Instruments is designed to address the practical difficulties that accountants and auditors face when dealing with complex financial instruments. Accounting rules have been slow to catch up with the advent of complex derivative instruments, while the need for an improv...
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| Main Authors: | |
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| Corporate Authors: | |
| Published: |
Wiley,
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| Publisher Address: | Chichester, England ; Hoboken, NJ : |
| Publication Dates: | 2009. |
| Literature type: | eBook |
| Language: | English |
| Subjects: | |
| Online Access: |
http://onlinelibrary.wiley.com/book/10.1002/9781119206989 |
| Summary: |
"Accounting for Financial Instruments is designed to address the practical difficulties that accountants and auditors face when dealing with complex financial instruments. Accounting rules have been slow to catch up with the advent of complex derivative instruments, while the need for an improved accounting framework in financial institutions is greater than ever in view of the current financial crisis. The author makes use of practical examples (including extracts from accounts) and case studies to give depth to his analysis of various issues in accounting for derivatives." "This work's com |
| Carrier Form: | 1 online resource (xiii, 282 pages) |
| Bibliography: | Includes bibliographical references and index. |
| ISBN: |
9781119206989 1119206987 9780470743751 0470743751 |
| Index Number: | HF5681 |
| CLC: | F830.9 |
| Contents: | 1. Introduction -- 2. Accounting Foundations -- 3. Corporate Governance -- 4. Hedge Accounting -- 5. Illustrative Examples: Hedge Accounting -- 6. Accounting for Structured Products (Market Risk) -- 7. Accounting for Credit Risk -- 8. Accounting for Structured Products (Credit Risk) -- 9. Off-Balance Sheet Accounting -- 10. Reconciliation -- 11. Moving Towards Mark-to-Market Accounting -- 12. Accounting for Insurance -- 13. Conclusion. |