Dedicated to my respected parents, my wife and my daughter.
Dedication
by R. Venkata Subramani
Accounting for Investments, Equities, Futures and Options, Volume 1
- Cover
- Contents
- Title
- Copyright
- Dedication
- Foreword
- Preface
- Acknowledgments
- Chapter 1: Financial Instruments
- Learning Objectives
- Accounting Standards for Financial Instruments
- Definition of Financial Instruments
- Categories of Financial Instruments
- Fair Value Measurement Concepts
- Recognition and Derecognition of Financial Instruments
- Types of Investments
- Difference between Investment and Speculation
- Two Major Standards: U.S. GAAP and IFRS
- Summary
- Exercises
- Chapter 2: Accounting for Equity Investments: Trading
- Learning Objectives
- Accounting Standards for Equity Investments
- Definition of Equity Securities
- Passive Investments: Less than 20 Percent
- Significant Influence: 20–50 Percent
- Controlling Interest—More than 50 Percent
- Exchange-Traded Securities versus Over-the-counter Securities
- The Trade Life Cycle for Equity Trading Securities
- FX Revaluation and FX Translation Process
- Trade Date Accounting versus Settlement Date Accounting
- Distinction between Capital Gains and Currency Gains
- Summary
- Exercises
- Chapter 3: Accounting for Equity Investments: Available-for-Sale
- Chapter 4: Transfer of Categories
- Chapter 5: Equity Derivatives: Theory
- Learning Objectives
- Accounting Standards for Equity Derivatives
- Derivatives in a Financial Security
- Definition of Derivatives per Accounting Standards
- Forward Contract
- Futures Contract
- Futures versus Forwards
- Components of a Futures Contract
- Open Interest in Derivatives Contracts
- Method of Computing Open Interest
- What Does Change in Open Interest Indicate?
- Pricing of a Futures Contract
- Stock Futures and Index Futures
- Summary
- Exercises
- Chapter 6: Accounting for Equity Index Futures
- Chapter 7: Accounting for Equity Stock Futures
- Chapter 8: Accounting for Equity Call Options
- Chapter 9: Accounting for Equity Put Options
- Chapter 10: Equity Options: Hedge Accounting
- Chapter 11: Accounting for Contract for Difference
- Chapter 12: Accounting for Short Equity Investments
- Learning Objectives
- Definition of Short Equity Securities
- Types of Short Sales
- Process of Short-selling
- Risks of Short-selling
- Box Position and Short-selling
- Rationale of Short-selling
- Regulatory Requirements of Short Sales
- Securities Lending
- The Trade Life Cycle for Equity Short Sales
- Illustrations
- Summary
- Exercises
- Chapter 13: Accounting for ADR/GDR Investments
- Learning Objectives
- Definition of a Depositary Receipt
- Issuance and Cancellation of DRs
- DR Ratio and Pricing
- Benefits of DRs to Issuers
- Benefits to Investors
- What are ADR and GDR?
- Different Types of ADR Issues
- Risks Associated with Investment in DRs
- Restricted Programs
- The Trade Life Cycle for Equity ADR Securities
- Illustrations
- Summary
- Exercises
- Chapter 14: Presentation and Disclosures
- Learning Objectives
- Accounting Standards for Presentation and Disclosure
- Presentation in Income Statement
- Differences between U.S. GAAP and IFRS
- Disclosure Requirements under U.S. GAAP
- Disclosure Requirements under IFRS
- Requirements by IFRS 7
- Statement of Profit and Loss and Equity
- Other Disclosures
- Market Risk
- Summary
- Exercises
- Appendix A: Basics of Accounting Theory
- Appendix B: Accounting Standards for Financial Instruments
- Appendix C: Financial Statements of Sample Fund
- Appendix D: Glossary of Technical Terms
- Bibliography
- Index
-
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