Fair Value Measurements
| Author | : International Accounting Standards Board |
| Publisher | : |
| Total Pages | : 104 |
| Release | : 2006 |
| Genre | : Business & Economics |
| ISBN | : |
Sec Accounting Guide
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Accounting Guide
| Author | : AICPA |
| Publisher | : John Wiley & Sons |
| Total Pages | : 464 |
| Release | : 2019-11-19 |
| Genre | : Business & Economics |
| ISBN | : 1948306662 |
It is critical to understand the complexities of the specialized accounting and regulatory requirements needed for the broker-dealer industry. This comprehensive guide has been designed to be beneficial for a wide range of professionals within the broker-dealer industry. Updates to this edition are to conform the content to current accounting standards and regulatory requirements. The updates include: SEC Release No. 34-86073, Amendment to Single Issuer Exemption for Broker-Dealers; ASU No. 2018-09, Codification Improvements; and, SEC Release Nos. 33-10532; 34-83875; IC-33203, Disclosure Update and Simplification. In addition, this edition features a new example disclosure note for revenue from contracts with customers, which has been added to the guide's illustrative financial statements and footnote disclosures.
Accounting Irregularities and Financial Fraud
| Author | : Michael R. Young |
| Publisher | : Aspen Law & Business Publishers |
| Total Pages | : 337 |
| Release | : 2002 |
| Genre | : Business & Economics |
| ISBN | : 9780735526914 |
An indispensable 'how-to' book on dealing with, and preventing, a professional disaster. It teaches the origins of accounting irregularities, how fraud goes undetected, what to do when problems surface, and how to prevent inconsistencies. All relevant material is covered and includes real-world instances of financial fraud. Includes a practical FREE CD-ROM!
Handbook of Accounting and Auditing
| Author | : Frank C. Minter |
| Publisher | : |
| Total Pages | : |
| Release | : 1999 |
| Genre | : Accounting |
| ISBN | : 9780791334812 |
Accounting Guide
| Author | : AICPA |
| Publisher | : John Wiley & Sons |
| Total Pages | : 427 |
| Release | : 2019-10-22 |
| Genre | : Business & Economics |
| ISBN | : 1948306670 |
It is critical to understand the complexities of the specialized accounting and regulatory requirements needed for the broker-dealer industry. This comprehensive guide has been designed to be beneficial for a wide range of professionals within the broker-dealer industry. Updates to this edition are to conform the content to current accounting standards and regulatory requirements. The updates include: SEC Release No. 34-86073, Amendment to Single Issuer Exemption for Broker-Dealers; ASU No. 2018-09, Codification Improvements; and, SEC Release Nos. 33-10532; 34-83875; IC-33203, Disclosure Update and Simplification. In addition, this edition features a new example disclosure note for revenue from contracts with customers, which has been added to the guide's illustrative financial statements and footnote disclosures.
Accounting Guide: Brokers and Dealers in Securities 2017
| Author | : AICPA |
| Publisher | : John Wiley & Sons |
| Total Pages | : 353 |
| Release | : 2017-11-15 |
| Genre | : Business & Economics |
| ISBN | : 1945498331 |
The 2017 edition gives up-to-date industry-specific guidance needed to be able to tailor operations with the most current standards and regulations. Included are new best practices and interpretive guidance to industry-specific considerations, this guide has you covered. This edition offers “best practice” discussion of industry-specific issues such as fair value accounting and related disclosures, as well as compliance with regulatory requirements. Further, new guidance on initial margin has been approved in accordance with applicable AICPA requirements.
Audit and Accounting Guide Depository and Lending Institutions
| Author | : AICPA |
| Publisher | : John Wiley & Sons |
| Total Pages | : 856 |
| Release | : 2017-10-30 |
| Genre | : Business & Economics |
| ISBN | : 1945498404 |
The 2017 edition of this industry standard resource offers clear and practical guidance of audit and accounting issues such as transfers and servicing, troubled debt restructurings, financing receivables and the allowance for loan losses, and fair value accounting. It also provides direction for institutions assessing their operations and internal controls for regulatory considerations as well as discussions on existing regulatory reporting matters. Updates include: SAS No. 132, The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern SSAE No. 18, Attestation Standards: Clarification and Recodification Note: FASB ASU No. 2016-13 will have a significant impact on the guide; however, incorporation of guidance will not occur until the 2018 or 2019 edition of the guide.
