Accounting Guide: Brokers and Dealers in Securities 2017 PDF Download
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Author: AICPA
Publisher: John Wiley & Sons
ISBN: 1945498323
Category : Business & Economics
Languages : en
Pages : 400
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Book Description
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.
Author: AICPA
Publisher: John Wiley & Sons
ISBN: 1945498323
Category : Business & Economics
Languages : en
Pages : 400
Get Book
Book Description
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.
Author: AICPA
Publisher: John Wiley & Sons
ISBN: 1945498994
Category : Business & Economics
Languages : en
Pages : 464
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Book Description
An industry-specific accounting guide for brokers and dealers The Accounting Guide: Brokers and Dealers in Securities 2018 is provided by the American Institute of Certified Public Accountants. It details specialized accounting and regulatory requirements for the broker-dealer industry. Detailed chapters provide comprehensive examinations of timely subjects. For example, the chapter on the securities industry covers discount brokers, investment bankers, government securities dealers, clearing brokers, and other professions. Additional chapters cover: regulatory consideration, internal control, accounting standards, and financial statement considerations. Broker-dealers gain guidance in financial statement preparation while following the best practices and accounting principles outlined.
Author: AICPA
Publisher: John Wiley & Sons
ISBN: 1948306662
Category : Business & Economics
Languages : en
Pages : 464
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Book Description
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.
Author: Aicpa
Publisher:
ISBN: 9780870518461
Category : Securities industry
Languages : en
Pages : 369
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Book Description
Author: American Institute of Certified Public Accountants. Stockbrokerage and Investment Banking Committee
Publisher:
ISBN:
Category : Securities industry
Languages : en
Pages : 292
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Book Description
Author: American Institute of Certified Public Accountants. Auditing Standards Division
Publisher:
ISBN:
Category : Brokers
Languages : en
Pages : 16
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Book Description
Author: American Institute of Certified Public Accountants. Stockbrokerage Auditing Subcommittee
Publisher:
ISBN:
Category : Securities industry
Languages : en
Pages : 244
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Book Description
Author: American Institute of Certified Public Accountants. Banking and Savings Institutions Committee
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 280
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Book Description
Author: American Institute of Certified Public Accountants. Stockbrokerage Auditing Subcommittee
Publisher: American Institute of Certified Public Accountants (AICPA)
ISBN:
Category : Business & Economics
Languages : en
Pages : 220
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Book Description
Author: American Institute of Certified Public Accountants
Publisher:
ISBN: 9781937351687
Category :
Languages : en
Pages :
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Book Description
