Financial Instruments: A Comprehensive Guide to Accounting & Reporting (2020) (U.S.)
This comprehensive reference includes guidance issued by the Financial Accounting Standards Board, the FASB's Emerging Issues Task Force and Derivatives Implementation Group.
Authors: Rosemarie Sangiuolo, Scott A. Taub, Leslie F. Seidman
This comprehensive reference includes guidance issued by the Financial Accounting Standards Board, the FASB's Emerging Issues Task Force and Derivatives Implementation Group. It also includes standards issued by the AICPA Accounting Standards Executive Committee, and the audit and accounting guides issued by various committees of the AICPA.
This guide covers accounting requirements for public and private companies and touches on unique aspects of reporting financial instruments by nonprofit organizations. Over 400 pieces of authoritative literature are referenced in this book.
To facilitate research, the text includes references to pertinent paragraphs of the authoritative literature addressing key points.
Part I: Financial Assets
Part II: Financial Liabilities
Part III: Derivatives and Hedging Activities
Part IV: Equity Instruments
Part V: Pervasive Issues
Oct 23, 2019 1,000 Pages 9780808052609