Financial Instruments: A Comprehensive Guide to Accounting & Reporting (2019) (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
- Cash and Cash Equivalents
- Investments in Debt and Equity Securities
- Loans and the Allowance for Credit Losses
- Servicing of Financial Assets
- Transfers of Financial Assets
- Interest on Loans and Other Debt Investments
Part II: Financial Liabilities
- Debt Financing
- Securities Lending Arrangements and Other Pledges of Collateral
- Convertible Debt and Similar Instruments
- Extinguishments of Debt
Part III: Derivatives and Hedging Activities
- Derivatives Accounting
- Embedded Derivatives
- Hedge Accounting
- Disclosures about Derivatives
Part IV: Equity Instruments
- Issuer's Accounting for Equity Instruments and Related Contracts
Part V: Pervasive Issues
- Offsetting Assets and Liabilities in the Balance Sheet
- Fair Value Measurements
- The Fair Value Option for Financial Instruments
- Financial Instrument Disclosures
Oct 12, 2018 1000 Pages 9780808050308