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Investment Companies, 2019, AICPA


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Автор: AICPA
Название:  Investment Companies, 2019
ISBN: 9781948306805
Издательство: Wiley
Классификация:
ISBN-10: 1948306808
Обложка/Формат: Paperback
Страницы: 768
Вес: 0.99 кг.
Дата издания: 23.01.2020
Серия: Aicpa audit and accounting guide
Язык: English
Размер: 154 x 228 x 33
Читательская аудитория: Professional & vocational
Ключевые слова: Finance & accounting
Ссылка на Издательство: Link
Рейтинг:
Поставляется из: Англии
Описание:

Whether you are a financial statement preparer or auditor, it is critical to understand the complexities of the specialized accounting and regulatory requirements for investment companies. Your industry standard resource, this 2019 edition supports practitioners in a constantly changing industry landscape. Packed with continuous regulatory developments, this guide covers:

  • Authoritative how-to accounting and auditing advice, including implementation guidance and illustrative financial statements and disclosures;
  • Details on the changes to illustrated financial statements and disclosures resulting from guidance that was recently-issued or became recently effective (for example, SECs release, Disclosure Update and Simplification);
  • 2019 updates include: References to appropriate AICPA Technical Questions and Answers that address when to apply the liquidation basis of accounting and appendices discussing the new standard for financial instruments, common or collective trusts and business development companies.

Finally, this guide features a schedule of changes which identifies where to find updated content and the associated reasons for the changes.



High-intensity training the mike mentzer way

Автор: Mentzer Mike, Little John R.
Название: High-intensity training the mike mentzer way
ISBN: 0071383301 ISBN-13(EAN): 9780071383301
Издательство: McGraw-Hill
Рейтинг:
Цена: 19430.00 T
Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: Presents the advanced techniques, productive workouts, and life-transforming personal philosophies of bodybuilding legend Mike Mentzer. This title includes hunger - the code of integrity for displaying a heroic physique, and the science of productive bodybuilding exercise - Mentzer`s fail-safe principles for building maximum size and strength.

Investment Valuation: Tools and Techniques for Determining the Value of Any Asset, 3rd Edition

Автор: Damodaran
Название: Investment Valuation: Tools and Techniques for Determining the Value of Any Asset, 3rd Edition
ISBN: 111801152X ISBN-13(EAN): 9781118011522
Издательство: Wiley
Рейтинг:
Цена: 105600.00 T
Наличие на складе: Невозможна поставка.
Описание: The definitive source of information on all topics related to investment valuation tools and techniques Valuation is at the heart of any investment decision, whether that decision is buy, sell or hold. But the pricing of many assets has become a more complex task in modern markets, especially after the recent financial crisis.

Common Stocks and Uncommon Profits and Other Writings

Автор: Philip A. Fisher
Название: Common Stocks and Uncommon Profits and Other Writings
ISBN: 0471445509 ISBN-13(EAN): 9780471445500
Издательство: Wiley
Рейтинг:
Цена: 22170.00 T
Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: Regarded as one of the pioneers of modern investment theory, Philip Fisher`s principles are studied and used by numerous contemporary finance professionals, including Warren Buffett. Common Stocks and Uncommon Profits and Other Writingsis invaluable reading and has been since it was first published in 1958.

Reminiscences of a Stock Operator

Автор: Edwin Lefevre
Название: Reminiscences of a Stock Operator
ISBN: 0471770884 ISBN-13(EAN): 9780471770886
Издательство: Wiley
Рейтинг:
Цена: 21120.00 T
Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: "Although Reminiscences. was first published some seventy years ago, its take on crowd psychology and market timing is a s timely as last summer`s frenzy on the foreign exchange markets.

Easy spanish step-by-step

Автор: Bregstein, Barbara
Название: Easy spanish step-by-step
ISBN: 0071463380 ISBN-13(EAN): 9780071463386
Издательство: McGraw-Hill
Рейтинг:
Цена: 12570.00 T
Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: A clear, concise guide to Spanish that presents grammar, verbs and vocabulary in order of usefulness, so that students can communicate with confidence almost immediately.

Grow the Pie: How Great Companies Deliver Both Purpose and Profit

Автор: Alex Edmans
Название: Grow the Pie: How Great Companies Deliver Both Purpose and Profit
ISBN: 1108494854 ISBN-13(EAN): 9781108494854
Издательство: Cambridge Academ
Рейтинг:
Цена: 21120.00 T
Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: Should companies be run for profit or purpose? This book shows how they can deliver both - based on rigorous evidence, not wishful thinking, and an actionable framework to put purpose into practice. It explains how managers, investors, and policymakers can reform business to serve society, and how citizens can play their part.

Stop. Think. Invest.: A Behavioral Finance Framework for Optimizing Investment Portfolios

Автор: Bailey Michael
Название: Stop. Think. Invest.: A Behavioral Finance Framework for Optimizing Investment Portfolios
ISBN: 1264268386 ISBN-13(EAN): 9781264268382
Издательство: McGraw-Hill
Рейтинг:
Цена: 30870.00 T
Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: The first full-scale discussion of English Phonology since Chomsky and Halle`s The Sound Pattern of English, this is a thorough and engaging exploration of the major phonological phenomena of English, including stress, other prosodic phenomena and segmental alternations and their interaction, with emphasis on description in terms of ordered rules.

Audit and Accounting Guide: Investment Companies: 2018

Автор: AICPA
Название: Audit and Accounting Guide: Investment Companies: 2018
ISBN: 1948306174 ISBN-13(EAN): 9781948306171
Издательство: Wiley
Рейтинг:
Цена: 137280.00 T
Наличие на складе: Невозможна поставка.
Описание:

Whether you are a financial statement preparer or auditor, it is critical to understand the complexities of the specialized accounting and regulatory requirements for investment companies. This 2018 guide provides authoritative how-to accounting and auditing advice, including implementation guidance and illustrative financial statements and disclosures.

This guide is the industry standard resource, supporting practitioners in a constantly changing industry landscape packed with continuous regulatory developments.

Updates include:
  • References to appropriate AICPA Technical Questions and Answers that address when to apply the liquidation basis of accounting.
  • Appendices discussing the new standards for financial instruments, leases and revenue recognition.
  • Appendices discussing common or collective trusts and business development companies.

Legal Framework and Issues Impacting the Business Environment Faced by Foreign Companies Investing in India: Challenges and Opportunities

Автор: Luciano Pettoello-Mantovani
Название: Legal Framework and Issues Impacting the Business Environment Faced by Foreign Companies Investing in India: Challenges and Opportunities
ISBN: 1536150916 ISBN-13(EAN): 9781536150919
Издательство: Nova Science
Рейтинг:
Цена: 84470.00 T
Наличие на складе: Невозможна поставка.
Описание: This book deals with the complex and often challenging process for international companies in expanding their business through investing in the Indian emerging market. The process of globalization has allowed for the progressive fading of economic, commercial, and technological boundaries. This has resulted in Multinational firms or enterprises becoming increasingly referred to as key players in the world market over the course of the past fifty years. Inward Foreign Direct Investment flows have increased significantly, not only worldwide, but specifically towards newly-industrialized countries such as India. They are focused on trying to attract foreign investments, due to the lack of domestic savings, and thus as a stable means of foreign capital inflow. In addition to this, there are multiple, other positive effects on macroeconomic variables, such as productivity, production capacity, level of employment, factor prices, technological know-how, and overall economic growth. Corporations and firms, on the other hand, internationalize towards developing countries in an effort to seek and reap the multiple benefits found in these destination countries. Such benefits include reduced production costs, given by lower relative wages and country endowment of resources, as well as market expansion possibilities. The scope of their needs is determined by the type of strategy adopted, which can distinguish between market seeking, resource seeking, efficiency seeking and strategic investments. The Indian market offers relatively low-cost labor, an enormous pool of possible consumers and many other benefits. When time is taken to fully understand the characteristics of the country and its business culture one can extract the huge rewards. If on the other hand, investors make quick decisions and do not fully review all aspects which might create a risk, the investment may result in serious and substantial failures with large losses of capital. As in many developing countries, Indian laws and regulations are constantly evolving. These laws reflect the political compromise needed to balance the complex and conflicting demands of multiple constituencies. The result of this compromise is a high turnover of laws and regulations which, among other things, are passed through a trial and error basis. This entails that ineffective and inefficient laws may be passed and then substituted once they are tested as not working, having unintended consequences and being impracticable. The constant change and poor formulation leave, at times, room for interpretation especially by lower levels of government officials leading in turn to the possibility of corruptions. This, together with the inefficient judiciary, due not to its quality, but to the extensive time in court cases as well as non-streamlined and improperly implemented process and regulations, leads the investor to a perceive low protection and high risk throughout many phases of the investment. The book offers a useful overview for foreign enterprises on the complex, sometimes intricate process of investing in India, assisting them in gathering great opportunities through overtaking challenges.

Plunkett`s Investment & Securities Industry Almanac 2016: Investment & Securities Industry Market Research, Statistics, Trends & Leading Companies

Автор: Jack W. Plunkett
Название: Plunkett`s Investment & Securities Industry Almanac 2016: Investment & Securities Industry Market Research, Statistics, Trends & Leading Companies
ISBN: 1628313846 ISBN-13(EAN): 9781628313840
Издательство: Mare Nostrum (Eurospan)
Рейтинг:
Цена: 292590.00 T
Наличие на складе: Невозможна поставка.
Описание: The investment industry is increasingly a global business. This is partly due to the needs of multinational corporations to obtain financing in more than one nation. Cross-border investments and acquisitions continue at a rapid pace. The asset management business is becoming larger, more complex and more competitive, while hedge funds and private equity dominate large portions of the industry. This carefully-researched book is a complete investments, securities and asset management market research and business intelligence tool—everything you need to know about the business of investments, including: investment banking, stock brokers, discount brokers, online trading, trends in financial information technologies, asset management, stock ownership by individuals and households, 401(k)s and pension plans, mutual funds, ETFs, ECNs and exchanges. The book includes vital industry statistics; a glossary; industry contacts such as industry associations and government agencies; and our profiles of 350 leading global firms in the investment and asset management business, both public and private. Purchasers will find a form in the book enabling them to register for 1-year, 1-seat online access to tools at Plunkett Research Online, including the ability to view the market research/industry trends section and industry statistics. You have access, at no additional charge, to the very latest data posted to Plunkett Research Online. Online tools enable you to search and view selected companies, and then export selected company contact data, including executive names. You'll find a complete overview, industry analysis and market research report in one superb, value-priced package.

Accounting and Valuation Guide: Valuation of Portfolio Company Investments of Venture Capital and Private Equity Funds and Other Investment Companies

Автор: Aicpa
Название: Accounting and Valuation Guide: Valuation of Portfolio Company Investments of Venture Capital and Private Equity Funds and Other Investment Companies
ISBN: 194830662X ISBN-13(EAN): 9781948306621
Издательство: Wiley
Рейтинг:
Цена: 105600.00 T
Наличие на складе: Поставка под заказ.
Описание:

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

Bloomsbury Professional Tax Insight - Family Investment Companies

Автор: Clark Deborah
Название: Bloomsbury Professional Tax Insight - Family Investment Companies
ISBN: 1526512572 ISBN-13(EAN): 9781526512574
Издательство: Bloomsbury Academic
Цена: 42240.00 T
Наличие на складе: Нет в наличии.
Описание: This is the first of a new series giving practitioners some guidance on specialist areas or complex areas of taxation where there is a need for some further understanding due recent changes in legislation or court decisions. Family investment companies (“FIC”) started to be used as an estate planning vehicle following the changes to the tax treatment of trusts that took place in 2006. Since then the structure has become increasingly popular, especially as corporation tax rates have been reducing. As a result they are now widely used, but the term family investment company is applied to many different types of structures, used for a wide variety of purposes. This title explores what makes a company a FIC, to consider how a company works and the potential ways to make them more bespoke, the different types of shares available, their features and when they may be appropriate. It also covers the key tax issues for funding a FIC, winding one up, privacy, reporting and asset protection features. It includes lots of examples based on real cases, and where relevant complex areas are illustrated by flowcharts and/or diagrams.


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