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This guide discusses the identification of investments that are subject to the equity method of accounting guidance, and the initial and subsequent accounting for those investments. It also includes discussion of the accounting upon formation of a joint venture.
27 wrz 2023 · accounting model, the guidance in ASC 815 is still complex. Our Financial reporting developments (FRD) publication includes excerpts from and references to the Codification, interpretive guidance and examples and is intended to help you understand the financial
Hedging – Portfolio Layer Method. This guide summarizes the applicable accounting literature, including relevant references to and excerpts from the FASB’s Accounting Standards Codification (the Codification).
• A guide to accounting for debt and equity instruments in financing transactions. Amongst other provisions, - Chapter 2 and 3 address the accounting for debt with conversion options and other embedded features - Chapter 4 addresses the accounting for preferred and similar stock (including embedded derivatives within these instruments)
Indian Accounting Standards (Ind AS): An Overview (Revised 2019) issued by ICAI. The hedge accounting principles permit excluding the time value of options, forward element of forward contracts, and foreign currency basis spread of currency swaps from the designated hedging instrument.
Whilst it takes years to master the interaction between IFRS 9 (the main guidance on derivatives accounting) and the risk management of market risks using derivatives, this book accelerates the learning process by covering real-life hedging situations, step-by-step.
Using Q&As and examples, KPMG provides interpretive guidance on equity method investment accounting issues in applying ASC 323. This November 2023 edition incorporates updated guidance and interpretations.
