Accounting Guide: Brokers and Dealers in Securities 2017. AICPA

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Название: Accounting Guide: Brokers and Dealers in Securities 2017

Автор: AICPA

Издательство: John Wiley & Sons Limited

Жанр: Бухучет, налогообложение, аудит

Серия:

isbn: 9781119487104

isbn: 0

Аннотация:

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.