John Wiley & Sons Accounting Guide Cover It is critical to understand the complexities of the specialized accounting and regulatory requireme.. Product #: 978-1-948306-66-9 Regular price: $87.52 $87.52 Auf Lager

Accounting Guide

Brokers and Dealers in Securities 2019




1. Auflage Dezember 2019
464 Seiten, Softcover
Wiley & Sons Ltd

ISBN: 978-1-948306-66-9
John Wiley & Sons

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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.

The American Institute of CPAs (AICPA) is the world's largest member association representing the CPA profession, with more than 429,000 members in the United States and worldwide, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education, and consulting. The AICPA sets ethical standards for its members and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA examination, offers specialized credentials, builds the pipeline of future talent and drives professional competency development to advance the vitality, relevance and quality of the procession.