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Accounting Guide

Brokers and Dealers in Securities 2019

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John Wiley & Sons img Link Publisher

Sozialwissenschaften, Recht, Wirtschaft / Betriebswirtschaft

Beschreibung

It is critical to understand the complexities of the specialized accounting and regulatory requirements needed for the broker-dealer industry. This comprehensive guide has been designed to be beneficial for a wide range of professionals within the broker-dealer industry. Updates to this edition are to conform the content to current accounting standards and regulatory requirements. The updates include: * SEC Release No. 34-86073, Amendment to Single Issuer Exemption for Broker-Dealers; * ASU No. 2018-09, Codification Improvements; and, * SEC Release Nos. 33-10532; 34-83875; IC-33203, Disclosure Update and Simplification. In addition, this edition features a new example disclosure note for revenue from contracts with customers, which has been added to the guide's illustrative financial statements and footnote disclosures.

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Schlagwörter

Accounting, Accounting Special Topics, Rechnungswesen, Spezialthemen Rechnungswesen