Financial instruments

Author: Leslie F. Sedman
Publisher:
Publish Date: 2004-01-01
Features: In recent years, the global financial sector has been undergoing rapid changes, with increasing instability in capital markets and various regulatory reforms. These developments have given rise to the fundamental innovation of financial instruments and changes in their associated portfolio methods and adjustment methods. This book is a comprehensive reference manual for accounting practices related to these financial instruments, specifically describing the accounting practices for various financial instruments—such as loans, securities, securitized instruments, and various financial derivatives—including revenue recognition and measurement, qualitative debt financing corresponding to true sales, debt extinguishment, losses, hedging accounting, and disclosure requirements.