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Riassunto: The passage of the Sarbanes-Oxley Act in 2002 has had sweeping implications for professionals involved in financial reporting, ranging from certification of financial reports by chief executives to a mandated study by the SEC of principles-based accounting standards, rather than rules-based (which is clearly the current state of affairs for financial instruments accounting). 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. It 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 whenever possible; 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.
L'autore: 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 codifications 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 dealth with accounting policy, regulatory, and financial reporting issues relevant to the financial services industry. She is a contributing author to various technical publications and periodically consults with organizations on accounting issues. Ms. Sangiuolo graduated summa cum laude from Fordham University with a major in economics and received her M.B.A. from New York Unviersity's Stern School of Business. Leslie F. Seidman is a certified public accountant with extensive experience in the financial services industry and in accounting standard setting. With an English major from Colgate University and a Masters Degree in accounting from New York University Stern School of Business, Ms. Seidman has a unique combination of writing ability and accounting knowledge. 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. Until recently, Ms. Seidman had her own financial reporting consulting firm, serving financial institutions, accounting firms, and other organizations. She has authored, reviewed, and edited hundreds of accounting pronouncements of the FASB and AICPA, and contributed to several books and other publications. Ms. Seidman is a member of the AICPA and the Institute of Management Accountants, where she served on the Financial Reporting Committee. Subsequent to writing this book, Ms. Seidman was appointed to a three-year term as a member of the Financial Accounting Standards Board and was reappointed to a five-year term in March 2006.
Condizione libro: Used
Descrizione libro Cch Inc, 2008. Taschenbuch. Condizione libro: Wie neu. 960 Seiten 3315D_K Sprache: Englisch Gewicht in Gramm: 1270. Codice libro della libreria 61728
Descrizione libro Cch Inc, 2008. Taschenbuch. Condizione libro: Neu. 960 Seiten 3315D Sprache: Englisch Gewicht in Gramm: 1270. Codice libro della libreria 40646