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Brokers and Dealers in Securities - Accounting Guide

Publisher: AICPA
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The broker-dealer industry continues to undergo significant changes, which add challenges for broker-dealers assessing their operations and internal controls for regulatory considerations.

This 2015 edition gives you the up-to-date regulatory requirements you need to be able to tailor your operations to the most current standards and regulations. It includes best practices for industry-specific issues such as fair value accounting and related disclosures. Plus, it provides practical resources such as a new illustrative sample Compliance Report and a sample Exemption Report.

From new best practices to interpretive guidance to hands-on tools to help with application of the standards, this guide has you covered.

Key Benefits:

  • Coverage of regulatory updates from key industry regulators (SEC, CFTC and FINRA).
  • New illustrative sample Compliance Report and sample Exemption Report.
  • Comprehensive examples of financial statements, disclosures, and supplementary schedules.
  • Discussion and interpretive guidance associated with, among others, SEC Release No. 34-73639, Regulation Systems Compliance and Integrity, and FASB ASU No. 2014-11, Transfers and Servicing (Topic 860): Repurchase-to-Maturity Transactions, Repurchase Financings, and Disclosures.
  • Coverage of offsetting of derivatives and repurchase agreements.

Updates:

  • SEC Release No. 34-73639, Regulation Systems Compliance and Integrity
  • FASB ASU No. 2014-11, Transfers and Servicing (Topic 860): Repurchase-to-Maturity Transactions, Repurchase Financings, and Disclosures

Who Will Benefit:

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.
Paperback , 2015
Product# AAGBRD15P
Availability: In Stock
Regular:$89.00
AICPA Member:$69.00
Your Price:$89.00
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