The Resource Accounting for investments in debt securities, Mark A. Kohlbeck

Accounting for investments in debt securities, Mark A. Kohlbeck

Label
Accounting for investments in debt securities
Title
Accounting for investments in debt securities
Statement of responsibility
Mark A. Kohlbeck
Creator
Contributor
Author
Issuing body
Publisher
Subject
Genre
Language
eng
Summary
"... analyzes the accounting and reporting for investments in debt securities in accordance with generally accepted accounting principles. This Portfolio also addresses hybrid securities that are treated as debt, but it does not discuss investments in equity securities or hybrid securities that are considered equity securities. Debt investments and hybrid securities treated as debt investments are financial instruments that embody a settlement obligation and do not convey either a direct or indirect ownership. This description of a debt investment is based on FASB discussions of financial instruments during their October 6, 2004 board meeting. Other portfolios address accounting for investments in equity securities."
Member of
Cataloging source
BNA
Characteristic
updating web site
http://bibfra.me/vocab/lite/collectionName
  • Bloomberg BNA (Online database)
  • BNA Tax and Accounting Center
http://library.link/vocab/creatorName
Kohlbeck, Mark A
Entry convention
integrated entry
LC call number
HF5616.U5
LC item number
A345 no. 5106-2nd ONLINE
Nature of contents
  • dictionaries
  • bibliography
Original alphabet or script of title
basic roman
Regularity
complete irregular
http://library.link/vocab/relatedWorkOrContributorName
  • Tax Management Inc
  • Bloomberg BNA
Series statement
BNA tax and accounting portfolio
Series volume
5106-2nd
http://library.link/vocab/subjectName
  • Investments
  • Securities
Label
Accounting for investments in debt securities, Mark A. Kohlbeck
Instantiates
Publication
Note
Published: Washington, D.C., 2006-2007
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
  • Auditor considerations
  • Comprehensive illustration
  • Concluding thoughts
  • Working papers
  • Detailed analysis. Introduction and overall scope of portfolio
  • Overview of current practice
  • Historical cost accounting
  • Fair value accounting
  • Impairments
  • Transfers among categories
  • Hedging investments in debt securities
  • Presentation and disclosures
Control code
73501329
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)73501329
System details
Mode of access: World Wide Web
Label
Accounting for investments in debt securities, Mark A. Kohlbeck
Publication
Note
Published: Washington, D.C., 2006-2007
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
  • Auditor considerations
  • Comprehensive illustration
  • Concluding thoughts
  • Working papers
  • Detailed analysis. Introduction and overall scope of portfolio
  • Overview of current practice
  • Historical cost accounting
  • Fair value accounting
  • Impairments
  • Transfers among categories
  • Hedging investments in debt securities
  • Presentation and disclosures
Control code
73501329
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)73501329
System details
Mode of access: World Wide Web

Library Locations

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      5998 Alcalá Park, San Diego, CA, 92110-2492, US
      32.771471 -117.187496
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