Financial Instruments: a Comprehensive Guide to Accounting & Reporting (2008)Topics and Contents |
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| Part I: Financial Assets |
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| Cash and Cash Equivalents |
| Investments in Debt and Equity Securities |
| Loans and the Allowance for Credit Losses |
| Servicing of Financial Assets |
| Transfers of Financial Assets |
| Securitizations |
| Calculating Yields on Debt Investments |
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| Part II: Financial Liabilities |
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| Debt Financing |
| Securities Lending Arrangements and Other Pledges of Collateral |
| Convertible Debt and Similar Instruments |
| Extinguishments of Debt |
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| Part III: Derivatives and Hedging Activities |
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| Introduction to Derivatives |
| Embedded Derivatives |
| Hedge Accounting |
| Disclosures About Derivatives |
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| Part IV: Equity Instruments |
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| Issuer's Accounting for Equity Instruments and Related Contracts |
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| Part V: Pervasive Issues |
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| Offsetting Assets and Liabilities in the Balance Sheet |
| Fair Value and Other Disclosures About Financial Instruments |