Miller Financial Instruments (2003)
Editorial Reviews
Book Description
Miller Financial Instruments is a comprehensive reference manual on the accounting for financial instruments, including loans, securities and derivatives. The publication will address the major accounting questions for financial instruments including recognition, measurement, sale or extinguishment (derecognition), recognition of income or expense, impairment, balance sheet presentation, and disclosure requirements.
From the Publisher
The market is ripe with accounting information and promulgations. Accountants are continually struggling to keep abreast of these issues. Miller Financial Instruments will be the one source of information that guides the user through this maze of accounting pronouncements and all the complex elements involved in financial instruments. It will save practitioners time because they will not have to search through several accounting resources to find answers. Industry accountants will use this resource instead of having to order all of the original FASB pronouncements, EITF issues, DIG issues and AICPA SOP's.
Miller Financial Instruments, the newest addition to the Miller Accounting Library, is a comprehensive reference manual on accounting for financial instruments, including loans, securities, securitizations, and derivatives. It addresses major accounting topics for financial instruments including recognition, measurement, sale versus financing treatment, extinguishments of debt, recognition of yields, impairment, hedge accounting, and disclosure requirements.
The book is organized by balance sheet category and integrates the authoritative guidance from the FASB and AICPA, as well as the Emerging Issue Task Force and the Derivatives Implementation Group, for each type of instrument. In addition to illustrations, practice pointers, and observations, the book contains a glossary and a cross-reference to the original pronouncements.
The primary audience for Miller Financial Instruments consists of CPAs within large, midsize, and small- practices, Financial Industry Accountants, Treasury Accountants, Corporate Finance Professionals, and Financial Reporting/Controllers. The secondary audience could include Bankers, Analysts, Securities Lawyers, and Business Schools.
Miller Financial Instruments (2003)
Miller Financial Instruments (2003),CPA Leslie F. Seidman,Professional Publishing,0735532699,Accounting - General,Business / Economics / Finance,Business/Economics,Finance,Investments & Securities - General
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