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El. knyga: Accounting for Financial Instruments: A Guide to Valuation and Risk Management

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, (University of Malta, Malta)
  • Formatas: 438 pages
  • Išleidimo metai: 12-May-2017
  • Leidėjas: Routledge
  • Kalba: eng
  • ISBN-13: 9781315299419
Kitos knygos pagal šią temą:
Accounting for Financial Instruments: A Guide to Valuation and Risk ManagementDidesnis paveikslėlis
  • Formatas: 438 pages
  • Išleidimo metai: 12-May-2017
  • Leidėjas: Routledge
  • Kalba: eng
  • ISBN-13: 9781315299419
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Accounting for Financial Instruments is about the accounting and regulatory framework associated with the acquisition and disposal of financial instruments; how to determine their value; how to manage the risk connected with them; and ultimately compile a business valuation report.

Specifically, the book covers the following topics, amongst others: Accounting for Investments; Bills of exchange; Management of Financial Risks; Financial Analysis (including the Financial Analysis Report); Valuation of a business (including the Business Valuation Report) and Money laundering. Accounting for Financial Instruments fills a gap in the current literature for a comprehensive text that brings together relevant accounting concepts and valid regulatory framework, and related procedures regarding the management of financial instruments (investments), which are applicable in the modern business world.

Understanding financial risk management allows the reader to comprehend the importance of analysing a business concern. This is achieved by presenting an analytical framework to illustrate that an entitys performance is greatly influenced by its external and internal environments. The analysis of the external environment examines factors that impact an entitys operational activities, strategic choices, and influence its opportunities and risks. The analysis of the internal environment applies accounting ratio analysis to an entitys financial statements to examine various elements, including liquidity, profitability, asset utilisation, investment, working capital management and capital structure.

The objective of the book is to provide a fundamental knowledge base for those who are interested in managing financial instruments (investments) or studying banking and finance or those who wish to make financial services, particularly banking and finance, their chosen career. Accounting for Financial Instruments is highly applicable to both professional accountants and auditors and students alike.
List of figures
xii
List of tables
xv
Foreword xviii
Preface and acknowledgements xx
Abbreviations xxiii
PART 1 Accounting fundamentals
1(56)
1 Introduction
3(8)
Book structure and contents
3(8)
2 Financial reporting instruments
11(14)
Documenting business transactions
12(1)
Classification of business activities
13(1)
Company accounts and key financial statement components
13(4)
Fundamental accounting equation
17(2)
Practical problems
19(3)
Solutions
22(2)
References
24(1)
3 The accounting process
25(32)
The accounting process mechanism
26(5)
Double-entry bookkeeping method
31(4)
Relationship between accounting process and double-entry framework
35(1)
Relationship between the financial statements
36(2)
Accounting adjustments for accruals and valuations
38(2)
The accounting system
40(1)
Using financial statements to analyse securities
41(2)
Practical problems
43(1)
Solutions
44(11)
References
55(2)
PART 2 Accounting for financial instruments
57(108)
4 Relevant accounting standards
59(38)
Relevant IFRS and IAS accounting standards for financial instruments
59(24)
Comparison of IFRS and US GAAPs
83(6)
Originate-and-hold and originate-and-distribute banking strategies
89(2)
Conclusion
91(1)
Practical problems
91(2)
Solutions
93(3)
References
96(1)
5 Accounting treatment for financial instruments
97(40)
Accounting treatment of financial instruments
97(13)
Accounting implications when purchasing and selling financial instruments
110(1)
Accounting adjustments when purchasing and selling financial instruments
111(7)
Example regarding the accounting treatment of financial instruments
118(3)
Valuation of financial instruments (investments)
121(7)
Conclusion
128(1)
Practical problem
129(1)
Solution
130(4)
References
134(3)
6 Bills of exchange and promissory notes
137(28)
The significance of bills of exchange
137(2)
The significance of a promissory note
139(2)
Advantages of bills of exchange and promissory notes
141(1)
Parties involved in bills of exchange
141(1)
The operation of bills of exchange
142(3)
Accounting entries for bills of exchange and promissory notes
145(2)
Calculating the bill of exchange (or promissory note) due date
147(1)
The global market place of commerce
148(3)
Practical problems
151(11)
Additional practical problem
162(1)
Solution
163(1)
References
164(1)
PART 3 Business and financial analysis of organisations
165(204)
7 Financial risk management principles
167(60)
Meaning of risk
168(2)
Occurrence of financial risk
170(1)
What is financial risk management?
171(5)
Financial risk management model
176(2)
Financial risk identification process
178(2)
Financial risk quantification process
180(39)
Formulating a risk response strategy
219(3)
Financial risk monitoring and control
222(1)
Financial risk management plan
223(2)
Conclusion
225(1)
References
226(1)
8 Financial risk management applications
227(48)
Diversification as a means to reduce risk
227(4)
Factors that impact interest rates
231(2)
Interest rate determination theories
233(3)
Factors that affect foreign currency exchange rates
236(2)
Currency exchange rate determination theories
238(2)
Development of the futures market
240(2)
Use of currency futures to hedge currency positions
242(1)
Comparison of futures with forward contracts
243(2)
Mitigating risk through the use of currency futures
245(1)
Mitigating financial risk due to currency exchange and interest fluctuations
245(6)
Other hedging approaches
251(6)
Examples of hedging approaches
257(17)
Conclusion
274(1)
References
274(1)
9 Business and financial analysis
275(44)
The external environment
275(12)
The internal environment
287(5)
Applying financial ratios to interpret an organisation's financial statements
292(10)
Common-size analysis
302(5)
Case study example: internal environment
307(3)
Conclusion
310(8)
References
318(1)
10 Valuation of a business
319(37)
Significance in valuing a business
320(1)
Factors that impact the valuation of a business
321(1)
The business valuation framework
322(4)
Non-going concern business valuation: asset break-up valuation method
326(1)
Going concern business valuation: asset approach
327(4)
Going concern business valuation: yield basis approach
331(5)
Going concern business valuation: economic value approach
336(1)
Other factors that impact business valuation
337(2)
Practical example: business valuation and sale of Trident Ltd
339(15)
Conclusion
354(1)
References
355(1)
11 Business Valuation Report and related issues
356(13)
Business Valuation Report: format and content
356(1)
Business Valuation Report: preliminary segment
356(2)
Business Valuation Report: domain descriptive segment
358(2)
Business Valuation Report: operating environment segment
360(2)
Business Valuation Report: financial statement normalisation segment
362(1)
Business Valuation Report: business valuation segment
363(1)
Business Valuation Report: business valuation finalisation segment
364(3)
Business Valuation Report: covering letter
367(1)
Conclusion
367(1)
References
368(1)
PART 4 Money laundering: the curse of financial services
369(38)
12 Anti-money laundering regulatory issues
371(36)
Anti-money laundering (AML)
371(3)
Effects of AML legislation on business enterprises
374(2)
Overview of anti-money laundering measures in the EU (the 4th Directive)
376(6)
Overview of anti-money laundering measures in the USA
382(2)
United States of America anti-money laundering legal framework
384(4)
Recommendations of Financial Action Task Force (FATF)
388(9)
FATF gatekeeper initiative
397(1)
Anti-money laundering (AML) risk-based approach
398(2)
Auditing and testing AML programs
400(1)
Prepare an AML program testing strategy
400(1)
Audit program for testing and validation AML/CTF activities
400(1)
Report findings and follow-up
401(1)
Impact of AML regulations on financial institutions
402(2)
Regulatory issues stemming from the G20
404(1)
Potential regulatory issues
405(2)
Conclusion 407(1)
References 408(1)
Index 409
Emanuel Camilleri was the Director General (Strategy and Operations Support) at the Ministry of Finance, the Economy and Investment, Government of Malta. He has had a long career in the Australian defence industry public sector related to ICT and Operations Research applications, and has managed large projects related to accounting applications and Public Service reforms at the Inland Revenue and VAT Departments in Malta. He is a visiting senior lecturer at the Faculty of Economics, Management and Accountancy, University of Malta. In 2016 the Government of Malta) appointed Dr Camilleri as Chairman, Foundation for Tomorrows Schools, which has the responsibility for the schools building and maintenance programme of Governments Public Education sector with a major aim of introducing reforms related to accounting controls and project management.



Roxanne Camilleri is currently a senior auditor with a leading global accountancy firm, RSM. Previously, she held a position of senior auditor with Grant Thornton. Roxanne has conducted accounting audits of many types and sizes of entities both in the private and public sector in Malta and many other European countries for the last six years. Roxanne has a Bachelor of Science Degree (Honours) in Applied Accounting from Oxford Brooks University, UK and an Advanced Diploma in Accounting and Business from ACCA. Currently, she is undertaking the final ACCA study unit in Taxation Accounting. She is fluent in four languages; Maltese, English, French and Italian.
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