Financial Instruments: A Comprehensive Guide to Accounting & Reporting (2009)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 Measurements, Fair Value Disclosures, And Other Financial Instrument Disclosures |
| The Fair Value Option For Financial Instruments |