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Developed for preparers of financial statements, independent auditors, and valuation specialists, this guide provides nonauthoritative guidance and illustrations regarding the accounting for and valuation of portfolio company investments held by investment companies within the scope of FASB ASC 946, Financial Services —Investment Companies, (including private equity funds, venture capital funds, hedge funds, and business development companies). It features16 case studies that can be used to reason through real situations faced by investment fund managers, valuation specialists and auditors, this guide addresses many accounting and valuation issues that have emerged over time to assist investment companies in addressing the challenges in estimating fair value of these investments, such as: Unit of account Transaction costs Calibration The impact of control and marketability Backtesting
Getting a CPA is always hard no matter what people say, if you follow this book, you will ace your tests and get the results you want in a heartbeat. If you are the person who can’t good resources no matter what you do in preparation for your exams, this book is just right for you. It is full of financial instruments including hedging accounting based on IFRS and IAS quizzes to test your financial accounting knowledge with solutions for your problems. 48 quizzes for a successful CPA career, don’t miss out!!!
A comprehensive, current survey of investment products and instruments Thorough, accessible, and up to date, Financial Instruments is a guide to all of the financial products currently being traded in the world's markets. Through plain language and in a user-friendly format, David M. Weiss, author of After the Trade Is Made, outlines the many tools available and their unique functions, features, and structures. Weiss breaks financial instruments into four broad groups: equities, debt, derivatives, and mutual funds. Under each heading, he explores the many types of related products, including exotic investments such as: ? American Depositary Receipts ? Asset-Backed Securities ? Structured Debt ? Futures ? Swaps ? Unit Investment Trusts Financial Instruments is an indispensable tool for finance professionals-portfolio managers, brokers, financial planners, and institutional investors. It's also a definitive resource for sophisticated individual investors.
This book explores theoretical and practical implications of reflecting the fair value of liabilities for insurance companies. In addition, the contributions discuss the disclosure of these values to the financial and regulatory communities and auditing firms which are actually calculating this illusive but important variable. It combines contributions by distinguished practitioners from the insurance, accounting and finance fields, with those of prominent academics. One of the central themes of the collection is that adequate disclosure of the true economic value of insurance company liabilities is both possible and desirable. Wherever possible, the insurance valuation process is wedded with modern financial theory. For example, the use of option pricing theory is applied to insurance companies, where the true value of the firm's liabilities is a critical variable. Methods such as cash flow, earned profit and indirect discount are explored.