Unknown Binding This item shows wear from consistent use but remains in good readable condition. It may have marks on or in it, and may show other signs of previous use or shelf wear. May have minor creases or signs of wear on dust jacket. Packed with care, shipped promptly. Bookseller Inventory #
Synopsis: Financial Instruments: A Comprehensive Guide to Accounting and Reporting is written for practicing accountants and other professionals who need to understand the accounting for financial instruments. This unique book pulls together all of the existing accounting literature on financial instruments into one volume, organizes it logically, and describes the requirements as simply as possible. This comprehensive, topic-based approach will save practitioners time and effort in researching accounting issues. Is updated with all the new FASB Accounting Standards Codification (TM) references. The pre- and post-Codification dual-referencing lets you get your answers quickly in the way you are most comfortable with. 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. Each chapter covers the relevant accounting questions for each type of instrument, including: When and how to initially recognize the instrument in the balance sheet; How to measure the instrument in subsequent periods; How to recognize income or expense; When and how impairment must be recognized; When the instrument should be removed from the balance sheet; What disclosures should be provided in the footnotes. The text includes visual aids, observations (such as differences between instrument types), practice pointers, and examples to make the requirements as clear as possible to the reader. The book also includes: a cross-reference to the original pronouncements, citing the chapters in which they are discussed; a glossary of terms including references to the applicable chapters; and a detailed topical index. To facilitate research, the text includes references to pertinent paragraphs of the authoritative literature addressing key points.
About the Author: Rosemarie Sangiuolo is an independent consultant with background in the financial services industry and accounting standard-setting. She specializes in accounting and reporting for financial instruments. Currently, she is a member of the project team working on the FASB's codification and retrieval project. Previously, Ms. Sangiuolo was a project manager at the Financial Accounting Standards Board, where she focused primarily on standard-setting efforts associated with derivatives and hedging, asset transfers, and securitization transactions. In that capacity, she contributed to numerous accounting pronouncements issued by the FASB, the Emerging Issues Task Force, and the Derivatives Implementaion Group. Prior to joining the FASB, Ms. Sangiuolo was a Vice President at J.P. Morgan & Co, where she dealt with accounting policy, regulatory, and financial reporting issues relevant to the financial services industry. Leslie F. Seidman is a CPA with extensive experience in the financial services industry and in accounting standard setting. Ms. Seidman started her career as an auditor for Ernst & Young LLP before joining J.P. Morgan, where she was a Vice President of accounting policy for many years. Ms. Seidman was selected for an industry fellowship at the Financial Accounting Standards Board, where she later served as assistant director of implementation and practice issues. She has authored, reviewed, and edited hundreds of accounting pronouncements of the FASB and AICPA, and contributed to several books and other publications.
Title: Financial instruments: A comprehensive guide...
Publisher: Aspen Publishers
Book Condition: Good
Book Description Aspen Publishers. Unknown Binding. Book Condition: Good. Book has some visible wear on the binding, cover, pages. Bookseller Inventory # G0735536392I3N00
Book Description Aspen Publishers. Unknown Binding. Book Condition: GOOD. book was well loved but cared for. Possible ex-library copy with all the usual markings and stickers. Some light textual notes, highlighting and underling. Bookseller Inventory # 2793908488
Book Description Aspen Publishers, 2002. Book Condition: Good. Former Library book. Shows some signs of wear, and may have some markings on the inside. Bookseller Inventory # GRP96195170