Accounting for financial instruments: a guide to valuation and risk management
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| Main Authors: | , |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
London ; New York
Routledge
2017
|
| Subjects: | |
| Online Access: | Inhaltsverzeichnis Inhaltsverzeichnis |
| Item Description: | Includes bibliographical references and index |
| Physical Description: | xxv, 412 Seiten Illustrationen 24 cm |
| ISBN: | 9781138237575 9781138237599 |
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MARC
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| 245 | 1 | 0 | |a Accounting for financial instruments |b a guide to valuation and risk management |c Emanuel Camilleri and Roxanne Camilleri |
| 264 | 1 | |a London ; New York |b Routledge |c 2017 | |
| 300 | |a xxv, 412 Seiten |b Illustrationen |c 24 cm | ||
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| 500 | |a Includes bibliographical references and index | ||
| 650 | 4 | |a Accounting |x Standards | |
| 650 | 4 | |a Valuation | |
| 650 | 4 | |a Disclosure in accounting |x Standards | |
| 650 | 4 | |a Financial instruments |x Accounting | |
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Record in the Search Index
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| adam_text | ACCOUNTING FOR FINANCIAL INSTRUMENTS
/ CAMILLERI, EMANUELYYEAUTHOR
: 2017
TABLE OF CONTENTS / INHALTSVERZEICHNIS
ACCOUNTING FUNDAMENTALS
INTRODUCTION
FINANCIAL REPORTING INSTRUMENTS
THE ACCOUNTING PROCESS
ACCOUNTING FOR FINANCIAL INSTRUMENTS
RELEVANT ACCOUNTING STANDARDS
ACCOUNTING TREATMENT FOR FINANCIAL INSTRUMENTS
BILLS OF EXCHANGE AND PROMISSORY NOTES
BUSINESS AND FINANCIAL ANALYSIS OF ORGANISATIONS
FINANCIAL RISK MANAGEMENT PRINCIPLES
FINANCIAL RISKS MANAGEMENT APPLICATIONS
BUSINESS AND FINANCIAL ANALYSIS
VALUATION OF A BUSINESS
BUSINESS VALUATION REPORT AND RELATED ISSUES
MONEY LAUNDERING: THE CURSE OF FINANCIAL SERVICES
ANTI-MONEY LAUNDERING REGULATORY ISSUES
NOTES AND REFERENCES
INDEX
DIESES SCHRIFTSTUECK WURDE MASCHINELL ERZEUGT.
CONTENTS
List of figures xii
List of tables xv
Foreword xviii
Preface and acknowledgements xx
Abbreviations xxiii
PART 1
Accounting fundamentals 1
1 Introduction 3
Book structure and contents 3
2 Financial reporting instruments 11
Documenting business transactions 12
Classification of business activities 13
Company accounts and key financial statement components 13
Fundamental accounting equation 17
Practical problems 19
Solutions 22
References 24
3 The accounting process 25
The accounting process mechanism 26
Double-entry bookkeeping method 31
Relationship between accounting process and double-entry framework 35
viii Contents
Relationship between the financial statements 36
Accounting adjustments for accruals and valuations 38
The accounting system 40
Using financial statements to analyse securities 41
Practical problems 43
Solutions 44
References 55
PART 2
Accounting for financial instruments
4 Relevant accounting standards
Relevant IFRS and IAS accounting standards for financial
instruments 59
Comparison of IFRS and US GAAPs 83
Originate-and-hold and originate-and-distribute banking strategies 89
Conclusion 91
Practical prob lems 91
Solutions 93
References 96
5 Accounting treatment for financial instruments
Accounting treatment of financial instruments 97
Accounting implications when purchasing and selling financial
instruments 110
Accounting adjustments when purchasing and selling financial
instruments 111
Example regarding the accounting treatment of financial
ins tru merits 118
Valuation of financial instruments (investments) 121
Conclusion 128
Practical problem 129
Solution 130
References 134
6 Bills of exchange and promissory notes
The significance of bills of exchange 137
The significance of a promissory note 139
Advantages of bills of exchange and promissory notes 141
Parties involved in bills of exchange 141
The operation of bills of exchange 142
Accounting entries for bills of exchange and promissory notes 145
57
59
97
137
Contents ix
Calculating the bill of exchange (or promissory note) due date 147
The global market place of commerce 148
Practical problems 151
Additional practical problem 162
Solution 163
References 164
PART 3
Business and financial analysis of organisations
7 Financial risk management principles
Meaning of risk 168
Occurrence of financial risk 170
What is financial risk management? 171
Financial risk management model 176
Financial risk identification process 178
Financial risk quantification process 180
Formulating a risk response strategy 219
Financial risk monitoring and control 222
Financial risk management plan 223
Conclusion 225
References 226
8 Financial risk management applications
Diversification as a means to reduce risk 227
Factors that impact interest rates 231
Interest rate determination theories 233
Factors that affect foreign currency exchange rates 236
Currency exchange rate determination theories 238
Development of the futures market 240
Use of currency futures to hedge currency positions 242
Comparison of futures with forward contracts 243
Mitigating risk through the use of currency futures 245
Mitigating financial risk due to currency exchange and interest
fluctuations 245
Other hedging approaches 251
Examples of hedging approaches 257
Conclusion 274
References 274
9 Business and financial analysis
The external environment 275
165
167
227
275
X Contents
The internal environment 287
Applying financial ratios to interpret an organisation’s financial
statements 292
Common-size analysis 302
Case study example: internal environment 307
Conclusion 310
References 318
10 Valuation of a business 319
Significance in valuing a business 320
Factors that impact the valuation of a business 321
The business valuation framework 322
Mon-going concern business valuation: asset break-up valuation
method 326
Going concern business valuation: asset approach 327
Going concern business valuation: yield basis approach 331
Going concern business valuation: economic value approach 336
Other factors that impact business valuation 337
Practical example: business valuation and sale of Trident Ltd 339
Conclusion 354
References 355
11 Business Valuation Report and related issues
Business Valuation Report: format and content 356
Business Valuation Report: preliminary segment 356
Business Valuation Report: domain descriptive segment 358
Business Valuation Report: operating environment segment 360
Business Valuation Report: financial statement normalisation segment 362
Business Valuation Report: business valuation segment 363
Business Valuation Report: business valuation finalisation segment 364
Business Valuation Report: covering letter 367
Conclusion 367
References 368
356
PART 4
Money laundering: the curse of financial services 369
12 Anti-money laundering regulatory issues 371
Anti-money laundering (AML·) 371
Effects of AML legislation on business enterprises 374
Overview of anti-money laundering measures in the EU (the 4th
Directive) 376
Contents xi
Overview of anti-money laundering measures in the USA 382
United States of America anti-money laundering legal framework 384
Recommendations of Financial Action Task Force (FATF) 388
FATF gatekeeper initiative 397
Anti-money laundering (AML·) risk-based approach 398
Auditing and testing AML· programs 400
Prepare an AML· program testing strategy 400
Audit program for testing and validation AMP/CTF activities 400
Report findings and follow-up 401
Impact of AML· regulations on financial institutions 402
Regulatory issues stemming from the G20 404
Potential regulatory issues 405
Conclusion 407
References 408
Index
409
|
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| spelling | Camilleri, Emanuel Verfasser (DE-588)1143617800 aut Accounting for financial instruments a guide to valuation and risk management Emanuel Camilleri and Roxanne Camilleri London ; New York Routledge 2017 xxv, 412 Seiten Illustrationen 24 cm txt rdacontent n rdamedia nc rdacarrier Includes bibliographical references and index Accounting Standards Valuation Disclosure in accounting Standards Financial instruments Accounting Risk management Camilleri, Roxanne Verfasser (DE-588)1143616715 aut Erscheint auch als Online-Ausgabe, ebook 978-1-315-29943-3 LoC Fremddatenuebernahme application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=029749798&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis Digitalisierung UB Regensburg - ADAM Catalogue Enrichment application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=029749798&sequence=000004&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Camilleri, Emanuel Camilleri, Roxanne Accounting for financial instruments a guide to valuation and risk management Accounting Standards Valuation Disclosure in accounting Standards Financial instruments Accounting Risk management |
| title | Accounting for financial instruments a guide to valuation and risk management |
| title_auth | Accounting for financial instruments a guide to valuation and risk management |
| title_exact_search | Accounting for financial instruments a guide to valuation and risk management |
| title_full | Accounting for financial instruments a guide to valuation and risk management Emanuel Camilleri and Roxanne Camilleri |
| title_fullStr | Accounting for financial instruments a guide to valuation and risk management Emanuel Camilleri and Roxanne Camilleri |
| title_full_unstemmed | Accounting for financial instruments a guide to valuation and risk management Emanuel Camilleri and Roxanne Camilleri |
| title_short | Accounting for financial instruments |
| title_sort | accounting for financial instruments a guide to valuation and risk management |
| title_sub | a guide to valuation and risk management |
| topic | Accounting Standards Valuation Disclosure in accounting Standards Financial instruments Accounting Risk management |
| topic_facet | Accounting Standards Valuation Disclosure in accounting Standards Financial instruments Accounting Risk management |
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