Foreword by Mr. T. N. Manoharan

Mr. R. Venkata Subramani is a learned person, having immense knowledge and expertise on the matters dealt with in this book. The benefit of his hands on experience and in depth practical exposure is reflected in the illustrations given in the various chapters of this book. With the tremendous growth witnessed in the Investment Banking Institutions, Hedge funds and several other financial institutions, this book will become handy for understanding and capturing the entire trading process of the financial instruments. The author, Mr.R.Venkata Subramani, is also known as a ‘Technology wizard’. Consequently, the lucid exposition that he has adopted would help automating the system of proper accounting of the entire trade cycle of each of the financial instruments.

Disclosures – Summary

If the equity securities classified as available-for-sale are sold, then the realized gain/loss on such sale is transferred from the other comprehensive income (OCI) to the income statement and an entry is recorded to that effect. When the equity securities are...

Call Options – Summary

The accounting treatment of call options prima facie will depend upon the intention with which the call options are purchased—hedging or speculation (nonhedging). If the position is taken as a hedge against some other position, then the relevant accounting standards...

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