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Accounting Guide Brokers and Dealers in Securities 2019
Accounting Guide Brokers and Dealers in Securities 2019
- ISBN 13: 9781948306669
- ISBN 10: 1948306662
- Edition: 1st
- Format: Paperback
- Copyright: 11/19/2019
- Publisher: Wiley
List Price $105.60 Save
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Summary
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.
