Accounting Guide: Brokers and Dealers in Securities 2019

Accounting Guide: Brokers and Dealers in Securities 2019
ISBN-10
1948306662
ISBN-13
9781948306669
Category
Business & Economics
Pages
464
Language
English
Published
2019-11-19
Publisher
John Wiley & Sons
Author
AICPA

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.

Other editions

Similar books