Accounting Guide Brokers and Dealers in Securities 2019 |
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Author:
| AICPA, |
Series title: | Aicpa Ser. |
ISBN: | 978-1-948306-66-9 |
Publication Date: | Oct 2019 |
Publisher: | John Wiley & Sons, Limited
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Book Format: | Paperback |
List Price: | AUD $163.95 |
Book Description:
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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...
More Description
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.