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Accounting 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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Bibliographic Details
Main Authors: Butler, Cormac. (Author)
Corporate Authors: Wiley InterScience (Online service)
Published: Wiley,
Publisher Address: Chichester, England ; Hoboken, NJ :
Publication Dates: 2009.
Literature type: eBook
Language: English
Subjects:
Financial instruments > Accounting.
Financial instruments > Accounting > Standards.
Financial instruments.
BUSINESS & ECONOMICS > Financial. > Financial.
Financial instruments > Standards. > Standards.
Electronic books.
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 combination of discussion and practical examples makes it a useful reference for accountants dealing with these products. It provides guidance on expected future regulatory changes in accounting for these instruments, and is a valuable expose of the weaknesses in accounting procedures. It will be of interest to accountants, auditors, compliance officers, and anyone working with derivative products."--Jacket.
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.

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