{"product_id":"accounting-for-investments-volume-1-9780470824313","title":"Accounting for Investments Volume 1","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003eThe 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. \u003cb\u003e\u003ci\u003eAccounting for Investments: Equities, Futures and Options\u003c\/i\u003e\u003c\/b\u003e 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.  \u003cp\u003e\u003cb\u003e\u003ci\u003eAccounting for Investments\u003c\/i\u003e\u003c\/b\u003e starts from the basics of each financial product and:\u003c\/p\u003e \u003cul\u003e \u003cli\u003edefines the product\u003c\/li\u003e \u003cli\u003eanalyses the structure of the product\u003c\/li\u003e \u003cli\u003eevaluates its advantages and disadvantages\u003c\/li\u003e \u003cli\u003edescribes the different events in the trade cycle\u003c\/li\u003e \u003cli\u003eelaborates on the accounting entries related to these events.\u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003eThe author also explains how the entries are \u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\u003e\u003c\/p\u003e\u003cp\u003eForeword xiii\u003cbr\u003e\u003cbr\u003ePreface xv\u003cbr\u003e\u003cbr\u003eAcknowledgments xxi\u003cbr\u003e\u003cbr\u003e\u003cb\u003eChapter 1 Financial Instruments 1\u003c\/b\u003e\u003cbr\u003e\u003cbr\u003eLearning Objectives 1\u003cbr\u003e\u003cbr\u003eAccounting Standards for Financial Instruments 1\u003cbr\u003e\u003cbr\u003eDefinition of Financial Instruments 2\u003cbr\u003e\u003cbr\u003eCategories of Financial Instruments 3\u003cbr\u003e\u003cbr\u003eFair Value Measurement Concepts 4\u003cbr\u003e\u003cbr\u003eRecognition and Derecognition of Financial Instruments 5\u003cbr\u003e\u003cbr\u003eTypes of Investments 5\u003cbr\u003e\u003cbr\u003eDifference between Investment and Speculation 5\u003cbr\u003e\u003cbr\u003eTwo Major Standards: U.S. GAAP and IFRS 6\u003cbr\u003e\u003cbr\u003eSummary 8\u003cbr\u003e\u003cbr\u003eExercises 9\u003cbr\u003e\u003cbr\u003e\u003cb\u003eChapter 2 Accounting for Equity Investments: Trading 11\u003c\/b\u003e\u003cbr\u003e\u003cbr\u003eLearning Objectives 11\u003cbr\u003e\u003cbr\u003eAccounting Standards for Equity Investments 11\u003cbr\u003e\u003cbr\u003eDefinition of Equity Securities 12\u003cbr\u003e\u003cbr\u003ePassive Investments: Less than 20 Percent 13\u003cbr\u003e\u003cbr\u003eSignificant Influence: 20–50 Percent 15\u003cbr\u003e\u003cbr\u003eControlling Interest—More than 50 Percent 15\u003cbr\u003e\u003cbr\u003eExchange-Traded Securities versus Over-the-counter Securities 16\u003cbr\u003e\u003cbr\u003eThe Trade Life Cycle for Equity Trading Securities 16\u003cbr\u003e\u003cbr\u003eFX Revaluation and FX Translation Process 33\u003cbr\u003e\u003cbr\u003eTrade Date Accounting versus Settlement Date Accounting 39\u003cbr\u003e\u003cbr\u003eDistinction between Capital Gains and Currency Gains 42\u003cbr\u003e\u003cbr\u003eSummary 65\u003cbr\u003e\u003cbr\u003eExercises 67\u003cbr\u003e\u003cbr\u003e\u003cb\u003eChapter 3 Accounting for Equity Investments: Available-for-Sale 75\u003c\/b\u003e\u003cbr\u003e\u003cbr\u003eLearning Objectives 75\u003cbr\u003e\u003cbr\u003eAccounting Standards for Equity Investments: Available-for-sale 75\u003cbr\u003e\u003cbr\u003eBasic Understanding of AFS 76\u003cbr\u003e\u003cbr\u003eThe Trade Life Cycle for Available-for-sale Equity 76\u003cbr\u003e\u003cbr\u003eFX Translation on AFS Securities 79\u003cbr\u003e\u003cbr\u003eImpairment of AFS Securities 79\u003cbr\u003e\u003cbr\u003eSummary 114\u003cbr\u003e\u003cbr\u003eExercises 115\u003cbr\u003e\u003cbr\u003e\u003cb\u003eChapter 4 Transfer of Categories 121\u003c\/b\u003e\u003cbr\u003e\u003cbr\u003eLearning Objectives 121\u003cbr\u003e\u003cbr\u003eTransfer between Categories 121\u003cbr\u003e\u003cbr\u003ePresentation in Income Statement 122\u003cbr\u003e\u003cbr\u003eDeferred Tax Effects on Unrealized Gain\/Loss 123\u003cbr\u003e\u003cbr\u003eSummary 135\u003cbr\u003e\u003cbr\u003eExercises 136\u003cbr\u003e\u003cbr\u003e\u003cb\u003eChapter 5 Equity Derivatives: Theory 141\u003c\/b\u003e\u003cbr\u003e\u003cbr\u003eLearning Objectives 141\u003cbr\u003e\u003cbr\u003eAccounting Standards for Equity Derivatives 141\u003cbr\u003e\u003cbr\u003eDerivatives in a Financial Security 142\u003cbr\u003e\u003cbr\u003eDefinition of Derivatives per Accounting Standards 143\u003cbr\u003e\u003cbr\u003eForward Contract 145\u003cbr\u003e\u003cbr\u003eFutures Contract 145\u003cbr\u003e\u003cbr\u003eFutures versus Forwards 146\u003cbr\u003e\u003cbr\u003eComponents of a Futures Contract 149\u003cbr\u003e\u003cbr\u003eOpen Interest in Derivatives Contracts 151\u003cbr\u003e\u003cbr\u003eMethod of Computing Open Interest 151\u003cbr\u003e\u003cbr\u003eWhat Does Change in Open Interest Indicate? 152\u003cbr\u003e\u003cbr\u003ePricing of a Futures Contract 152\u003cbr\u003e\u003cbr\u003eStock Futures and Index Futures 152\u003cbr\u003e\u003cbr\u003eSummary 153\u003cbr\u003e\u003cbr\u003eExercises 154\u003cbr\u003e\u003cbr\u003e\u003cb\u003eChapter 6 Accounting for Equity Index Futures 159\u003c\/b\u003e\u003cbr\u003e\u003cbr\u003eLearning Objectives 159\u003cbr\u003e\u003cbr\u003eThe Trade Life Cycle for Equity Index Futures 159\u003cbr\u003e\u003cbr\u003eIllustrations with FX Translation 165\u003cbr\u003e\u003cbr\u003eSummary 212\u003cbr\u003e\u003cbr\u003eExercises 212\u003cbr\u003e\u003cbr\u003e\u003cb\u003eChapter 7 Accounting for Equity Stock Futures 217\u003c\/b\u003e\u003cbr\u003e\u003cbr\u003eLearning Objectives 217\u003cbr\u003e\u003cbr\u003eTrade Life Cycle for Equity Stock Futures 217\u003cbr\u003e\u003cbr\u003eIllustrations 219\u003cbr\u003e\u003cbr\u003eSummary 254\u003cbr\u003e\u003cbr\u003eExercises 254\u003cbr\u003e\u003cbr\u003e\u003cb\u003eChapter 8 Accounting for Equity Call Options 259\u003c\/b\u003e\u003cbr\u003e\u003cbr\u003eLearning Objectives 259\u003cbr\u003e\u003cbr\u003eAccounting Standards—Derivative Instruments and Hedging Activities 259\u003cbr\u003e\u003cbr\u003eTrade Life Cycle for ETOs—Long Call Non-hedging 260\u003cbr\u003e\u003cbr\u003eIllustrations 265\u003cbr\u003e\u003cbr\u003eTrade Life Cycle for Exchange-Traded Options—On Writing a Call Option 288\u003cbr\u003e\u003cbr\u003eIllustrations 293\u003cbr\u003e\u003cbr\u003eSummary 302\u003cbr\u003e\u003cbr\u003eExercises 302\u003cbr\u003e\u003cbr\u003e\u003cb\u003eChapter 9 Accounting for Equity Put Options 309\u003c\/b\u003e\u003cbr\u003e\u003cbr\u003eLearning Objectives 309\u003cbr\u003e\u003cbr\u003eTrade Life Cycle for Exchange-Traded Options—Long Put, Non-hedging 309\u003cbr\u003e\u003cbr\u003eIllustrations 315\u003cbr\u003e\u003cbr\u003eTrade Life Cycle for Exchange-Traded Options—On Writing a Put Option 338\u003cbr\u003e\u003cbr\u003eIllustrations 344\u003cbr\u003e\u003cbr\u003eSummary 353\u003cbr\u003e\u003cbr\u003eExercises 353\u003cbr\u003e\u003cbr\u003e\u003cb\u003eChapter 10 Equity Options: Hedge Accounting 357\u003c\/b\u003e\u003cbr\u003e\u003cbr\u003eLearning Objectives 357\u003cbr\u003e\u003cbr\u003eAccounting Standards—Derivative Instruments and Hedging 358\u003cbr\u003e\u003cbr\u003eThe Trade Life Cycle for ETOs—Long Put as Hedging 365\u003cbr\u003e\u003cbr\u003eIllustrations 372\u003cbr\u003e\u003cbr\u003eSummary 412\u003cbr\u003e\u003cbr\u003eExercises 413\u003cbr\u003e\u003cbr\u003e\u003cb\u003eChapter 11 Accounting for Contract for Difference 419\u003c\/b\u003e\u003cbr\u003e\u003cbr\u003eLearning Objectives 419\u003cbr\u003e\u003cbr\u003eDefinition of CFD 419\u003cbr\u003e\u003cbr\u003eProduct Features of CFDs 419\u003cbr\u003e\u003cbr\u003eThe Trade Life Cycle for CFDs 424\u003cbr\u003e\u003cbr\u003eIllustrations 432\u003cbr\u003e\u003cbr\u003eSummary 470\u003cbr\u003e\u003cbr\u003eExercises 471\u003cbr\u003e\u003cbr\u003e\u003cb\u003eChapter 12 Accounting for Short Equity Investments 477\u003c\/b\u003e\u003cbr\u003e\u003cbr\u003eLearning Objectives 477\u003cbr\u003e\u003cbr\u003eDefinition of Short Equity Securities 477\u003cbr\u003e\u003cbr\u003eTypes of Short Sales 478\u003cbr\u003e\u003cbr\u003eProcess of Short-selling 478\u003cbr\u003e\u003cbr\u003eRisks of Short-selling 479\u003cbr\u003e\u003cbr\u003eBox Position and Short-selling 479\u003cbr\u003e\u003cbr\u003eRationale of Short-selling 480\u003cbr\u003e\u003cbr\u003eRegulatory Requirements of Short Sales 480\u003cbr\u003e\u003cbr\u003eSecurities Lending 480\u003cbr\u003e\u003cbr\u003eThe Trade Life Cycle for Equity Short Sales 483\u003cbr\u003e\u003cbr\u003eIllustrations 490\u003cbr\u003e\u003cbr\u003eSummary 534\u003cbr\u003e\u003cbr\u003eExercises 536\u003cbr\u003e\u003cbr\u003e\u003cb\u003eChapter 13 Accounting for ADR\/GDR Investments 539\u003c\/b\u003e\u003cbr\u003e\u003cbr\u003eLearning Objectives 539\u003cbr\u003e\u003cbr\u003eDefinition of a Depositary Receipt 539\u003cbr\u003e\u003cbr\u003eIssuance and Cancellation of DRs 540\u003cbr\u003e\u003cbr\u003eDR Ratio and Pricing 540\u003cbr\u003e\u003cbr\u003eBenefits of DRs to Issuers 540\u003cbr\u003e\u003cbr\u003eBenefits to Investors 540\u003cbr\u003e\u003cbr\u003eWhat are ADR and GDR? 541\u003cbr\u003e\u003cbr\u003eDifferent Types of ADR Issues 541\u003cbr\u003e\u003cbr\u003eRisks Associated with Investment in DRs 542\u003cbr\u003e\u003cbr\u003eRestricted Programs 543\u003cbr\u003e\u003cbr\u003eThe Trade Life Cycle for Equity ADR Securities 543\u003cbr\u003e\u003cbr\u003eIllustrations 549\u003cbr\u003e\u003cbr\u003eSummary 575\u003cbr\u003e\u003cbr\u003eExercises 576\u003cbr\u003e\u003cbr\u003e\u003cb\u003eChapter 14 Presentation and Disclosures 583\u003c\/b\u003e\u003cbr\u003e\u003cbr\u003eLearning Objectives 583\u003cbr\u003e\u003cbr\u003eAccounting Standards for Presentation and Disclosure 583\u003cbr\u003e\u003cbr\u003ePresentation in Income Statement 583\u003cbr\u003e\u003cbr\u003eDifferences between U.S. GAAP and IFRS 584\u003cbr\u003e\u003cbr\u003eDisclosure Requirements under U.S. GAAP 586\u003cbr\u003e\u003cbr\u003eDisclosure Requirements under IFRS 588\u003cbr\u003e\u003cbr\u003eRequirements by IFRS 7 589\u003cbr\u003e\u003cbr\u003eStatement of Profit and Loss and Equity 591\u003cbr\u003e\u003cbr\u003eOther Disclosures 591\u003cbr\u003e\u003cbr\u003eMarket Risk 595\u003cbr\u003e\u003cbr\u003eSummary 597\u003cbr\u003e\u003cbr\u003eExercises 598\u003cbr\u003e\u003cbr\u003eAppendix A Basics of Accounting Theory 603\u003cbr\u003e\u003cbr\u003eAppendix B Accounting Standards for Financial Instruments 609\u003cbr\u003e\u003cbr\u003eAppendix C Financial Statements of Sample Fund 621\u003cbr\u003e\u003cbr\u003eAppendix D Glossary of Technical Terms 631\u003cbr\u003e\u003cbr\u003eBibliography 641\u003cbr\u003e\u003cbr\u003eIndex 643\u003c\/p\u003e","brand":"Wiley","offers":[{"title":"Default Title","offer_id":51767549329751,"sku":"9780470824313","price":123.5,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0817\/1739\/5799\/files\/9780470824313.jpg?v=1758713744","url":"https:\/\/bookcurl.com\/products\/accounting-for-investments-volume-1-9780470824313","provider":"Book Curl","version":"1.0","type":"link"}