An Analysis Of Issues Related To Recognition And Measurement Of Financial Instruments PDF Download
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Author | : Halsey G. Bullen |
Publisher | : |
Total Pages | : 296 |
Release | : 1991 |
Genre | : Accounting |
ISBN | : |
Download An Analysis of Issues Related to Recognition and Measurement of Financial Instruments Book in PDF, ePub and Kindle
Author | : |
Publisher | : |
Total Pages | : 262 |
Release | : 1991 |
Genre | : Financial instruments |
ISBN | : |
Download An Analysis of Issues Related to Recognition and Measurement of Financial Instruments Book in PDF, ePub and Kindle
Author | : Financial Accounting Standards Board |
Publisher | : |
Total Pages | : 252 |
Release | : 1991 |
Genre | : Finance, Public |
ISBN | : |
Download Discussion Memorandum Book in PDF, ePub and Kindle
Author | : Financial Accounting Standards Board |
Publisher | : |
Total Pages | : |
Release | : 1995 |
Genre | : Disclosure in accounting |
ISBN | : |
Download Discussion Memorandum on An Analysis of Issues Related to Recognition and Measurement of Financial Instruments Book in PDF, ePub and Kindle
Author | : International Accounting Standards Committee |
Publisher | : |
Total Pages | : 22 |
Release | : 2000 |
Genre | : Accounting |
ISBN | : |
Download Financial Instruments Book in PDF, ePub and Kindle
Author | : Financial Accounting Standards Board |
Publisher | : |
Total Pages | : 164 |
Release | : 1990 |
Genre | : Current value accounting |
ISBN | : |
Download An Analysis of Issues Related to Present Value-based Measurements in Accounting Book in PDF, ePub and Kindle
Author | : Financial Accounting Standards Board |
Publisher | : |
Total Pages | : 116 |
Release | : 1990 |
Genre | : Accounting |
ISBN | : |
Download Discussion Memorandum Book in PDF, ePub and Kindle
Author | : Santosh Maller |
Publisher | : Bloomsbury Publishing |
Total Pages | : 800 |
Release | : 2021-05-15 |
Genre | : Law |
ISBN | : 9390176395 |
Download Practical Guide to Financial Instruments Book in PDF, ePub and Kindle
About the book Accounting for financial instruments under Ind AS is generally complex. In India, we do not have much of a history of a comprehensive and robust accounting framework for financial instruments. Historically, accounting for financial instruments is primarily based on form rather than the contractual terms of instruments. Focus on accounting for financial instruments started only since 2007. Owing to global financial crisis which raised issues regarding accounting treatment of financial instruments, various accounting standards setting bodies examined the robustness of accounting for financial instruments. Further, Ind AS transition resulted in high-quality, principles-based, globally comparable financial reporting of large Indian companies. Accounting for financial instruments under Ind AS is quite robust and comprehensive. Towards this end, this book attempts to provide insights and in-depth analysis on interpretative issues and complex principles in the Ind ASs dealing with financial instruments. The requirements of Ind AS 32, Financial instruments: Presentation, Ind AS 109, Financial instruments, and Ind AS 107 Financial instruments: Disclosures are extensively dealt with. There are separate chapters addressing: Scope of the requirements. Debt/equity classification. Classification. Recognition and Derecognition. Subsequent measurement. Fair values and impairment. Hedge accounting. Presentation and Disclosures. Implications on key provisions of Companies Act, 2013. ICAI's Guidance Note on Accounting for Derivative Contracts. This book is intended to help the companies to identify Ind AS requirements that are relevant to them and evaluate various aspects of financial instruments accounting. The book would be an immensely useful referencer for professionals, practitioners and corporates. Key features - To simplify the reading experience, the chapters include a brief, easy to understand, summary of the relevant topic, followed by Frequently Asked Questions (FAQs) on the chapter. - Covers examples-based illustrations of complex topics. - Covers case studies on hedge accounting with journal entries, guidance for hedge documentation and effectiveness testing. - Includes real life extracts of disclosures of financial instruments. - Covers the amendment related to LIBOR and other interbank offered rates ('IBORs') issued by the Ministry of Corporate Affairs vide Companies (Indian Accounting Standards) Amendment Rules, 2020 on 24 July, 2020. - Covers key implications of Ind AS under Companies Act, 2013.About the book
Author | : Daniel L. Kovlak |
Publisher | : |
Total Pages | : 90 |
Release | : 1985 |
Genre | : Finance, Public |
ISBN | : |
Download An Analysis of Issues Related to Measurement Focus and Basis of Accounting--governmental Funds Book in PDF, ePub and Kindle
Author | : Wayne R. Landsman |
Publisher | : |
Total Pages | : 38 |
Release | : 2006 |
Genre | : Accounting |
ISBN | : |
Download Fair Value Accounting for Financial Instruments Book in PDF, ePub and Kindle
I identify issues that bank regulators need to consider if fair value accounting is used for determining bank regulatory capital and when making regulatory decisions. In financial reporting, US and international accounting standard setters have issued several disclosure and measurement and recognition standards for financial instruments and all indications are that both standard setters will mandate recognition of all financial instruments at fair value. To help identify important issues for bank regulators, I briefly review capital market studies that examine the usefulness of fair value accounting to investors, and discuss marking-to-market implementation issues of determining financial instruments' fair values. In doing so, I identify several key issues. First, regulators need to consider how to let managers reveal private information in their fair value estimates while minimising strategic manipulation of model inputs to manage income and regulatory capital. Second, regulators need to consider how best to minimise measurement error in fair values to maximise their usefulness to investors and creditors when making investment decisions, and to ensure bank managers have incentives to select investments that maximise economic efficiency of the banking system. Third, cross-country institutional differences are likely to play an important role in determining the effectiveness of using mark-to-market accounting for financial reporting and bank regulation.