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Accounting Guide /

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...

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Detalles Bibliográficos
Autor principal: AICPA (Autor)
Autor Corporativo: Safari, an O'Reilly Media Company
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Wiley, 2019.
Edición:1st edition.
Acceso en línea:Texto completo (Requiere registro previo con correo institucional)

MARC

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520 |a 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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