By R. Venkata Subramani

The 2008 monetary trouble highlighted the necessity for dependable company governance inside monetary associations. the main to making sure that enough criteria are maintained lies with potent accounting and auditing criteria. Accounting for Investments: Equities, Futures and Options deals a complete evaluation of those key monetary tools and their remedy within the accounting quarter, with particular connection with the regulatory necessities. The booklet makes use of the united states GAAP necessities because the typical version and the IFRS versions of an identical also are given.

Accounting for Investments starts off from the fundamentals of every monetary product and:

  • defines the product
  • analyses the constitution of the product
  • evaluates its merits and disadvantages
  • describes the various occasions within the exchange cycle
  • elaborates at the accounting entries with regards to those events.

The writer additionally explains how the entries are mirrored within the normal ledger...

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Extra resources for Accounting for Investments, Equities, Futures and Options

Example text

This chapter covers only cases where the put option is held as a speculative position and not as a hedge against the underlying shares. The illustration used demonstrates equity long put options both in trade currency other than US$ and in the functional currency of US$. The trade life cycle for equity short put options is also covered in this chapter, with the accounting entries to be passed at the various stages. The worked-out illustration outlines the treatment of equity short put options in US$.

Examples are real estate, commercial real estate, or machinery. In a real estate investment, property is purchased with the purpose of holding or leasing it for income. Commercial real estate is the owning of a building or warehouse that is rented out for business purposes. Intangible assets. These are patents, software, goodwill, and so on, and these are usually generated over a period of time. Sometimes, these assets are also purchased from another entity. Financial assets. These are often marketable securities such as investment in shares of a company or fixed-income securities like bonds.

Mr. Subramani has done a splendid job in authoring this book in order to share his wealth of information and knowledge on the subject. Mr. T. N. Manoharan Former President Institute of Chartered Accountants of India Preface Accounting for Investments attempts to give an exhaustive treatment of various accounting entries that should be recorded by any entity holding any financial asset. Over the past two decades, there have been several innovative financial instruments from the Street that call for special treatment from the accounting, legal, and regulatory perspectives.

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