Financial Instruments: A Comprehensive Guide to Accounting & Reporting (2019) (Currently Unavailable)

Author(s): Rosemarie Sangiuolo, Scott A. Taub, Leslie F. Seidman

Published: Oct 12, 2018


ISBN: 9780808050308
Product Number: 10029934-0011
Volumes: 2
Update Frequency: Annually
1000 Pages

Financial Instruments: A Comprehensive Guide to Accounting & Reporting (2019) 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.

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.

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.

  • Table of Contents
  • Financial Instruments: A Comprehensive Guide to Accounting & Reporting (2019)

    Topics and Content


    Financial Instruments covers the following topics:

    • Part I: Financial Assets
      • 1. Cash and Cash Equivalents
      • 2. Investments in Debt and Equity Securities
      • 3. Loans and the Allowance for Credit Losses
      • 4. Servicing of Financial Assets
      • 5. Transfers of Financial Assets
      • 6. Securitizations
      • 7. Interest on Loans and Other Debt Investments
    • Part II: Financial Liabilities
      • 8. Debt Financing
      • 9. Securities Lending Arrangements and Other Pledges of Collateral
      • 10. Convertible Debt and Similar Instruments
      • 11. Extinguishments of Debt
    • Part III: Derivatives and Hedging Activities
      • 12. Derivatives Accounting
      • 13. Embedded Derivatives
      • 14. Hedge Accounting
      • 15. Disclosures about Derivatives
    • Part IV: Equity Instruments
      • 16. Issuer's Accounting for Equity Instruments and Related Contracts
    • Part V: Pervasive Issues
      • 17. Offsetting Assets and Liabilities in the Balance Sheet
      • 18. Fair Value Measurements
      • 19. The Fair Value Option for Financial Instruments
      • 20. Financial Instrument Disclosures
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