Practical Guide to Financial Instruments

A financial asset is any asset that is: (a) cash; (b) an equity instrument of another entity; (c) a contractual right: (i) to receive cash or another financial asset from another entity; or (ii) to exchange financial assets or financial ...


Author: Santosh Maller

Publisher: Bloomsbury Publishing

ISBN: 9789390176397

Category: Law

Page: 800

View: 790

About the book Accounting for financial instruments under Ind AS is generally complex. In India, we do not have much of a history of a comprehensive and robust accounting framework for financial instruments. Historically, accounting for financial instruments is primarily based on form rather than the contractual terms of instruments. Focus on accounting for financial instruments started only since 2007. Owing to global financial crisis which raised issues regarding accounting treatment of financial instruments, various accounting standards setting bodies examined the robustness of accounting for financial instruments. Further, Ind AS transition resulted in high-quality, principles-based, globally comparable financial reporting of large Indian companies. Accounting for financial instruments under Ind AS is quite robust and comprehensive. Towards this end, this book attempts to provide insights and in-depth analysis on interpretative issues and complex principles in the Ind ASs dealing with financial instruments. The requirements of Ind AS 32, Financial instruments: Presentation, Ind AS 109, Financial instruments, and Ind AS 107 Financial instruments: Disclosures are extensively dealt with. There are separate chapters addressing: Scope of the requirements. Debt/equity classification. Classification. Recognition and Derecognition. Subsequent measurement. Fair values and impairment. Hedge accounting. Presentation and Disclosures. Implications on key provisions of Companies Act, 2013. ICAI's Guidance Note on Accounting for Derivative Contracts. This book is intended to help the companies to identify Ind AS requirements that are relevant to them and evaluate various aspects of financial instruments accounting. The book would be an immensely useful referencer for professionals, practitioners and corporates. Key features - To simplify the reading experience, the chapters include a brief, easy to understand, summary of the relevant topic, followed by Frequently Asked Questions (FAQs) on the chapter. - Covers examples-based illustrations of complex topics. - Covers case studies on hedge accounting with journal entries, guidance for hedge documentation and effectiveness testing. - Includes real life extracts of disclosures of financial instruments. - Covers the amendment related to LIBOR and other interbank offered rates ('IBORs') issued by the Ministry of Corporate Affairs vide Companies (Indian Accounting Standards) Amendment Rules, 2020 on 24 July, 2020. - Covers key implications of Ind AS under Companies Act, 2013.About the book

VENTITY Practical Guide II

- Create attributes, collections and aggregates. 5.- Add references. 6.- Define temporary parameters for the simulation. 7.- Import initial data. 8.- Import time series of data. In this book II, you learn to: 1.


Author: Juan Martín García


ISBN: 9798736477906


Page: 214

View: 228

In the book "Ventity. Practical Guide I" you have learned to: 1.- Install the software and create a model. 2.- Define the equations, using functions and tables. 3.- Simulate the model by viewing the numerical and graphic results. 4.- Create attributes, collections and aggregates. 5.- Add references. 6.- Define temporary parameters for the simulation. 7.- Import initial data. 8.- Import time series of data. In this book II, you learn to: 1.- Consolidate the import of data. 2.- Create new entities with actions and triggers. 3.- Design lots and cohorts of entities. 4.- Do Sensitivity Analysis. 5.- Optimization of the results. 6.- Calibration of the variables. 7.- See the results on a X-Y diagram. 8.- Integrate the model with GIS files. External Data Files Formats Import initial data Import time series data Model: Covid Expansion Model: Oil Spill Model: Oil Spill 2 Model: Oil Spill 3 Actions and Triggers Action Kind Command Model: Traffic Light 2 Action Kind Self Delete Action Kind Create Model: Traffic Light 3 Model: All My Cars Model: Mars Landing Model: Horse Breeding 8 Model: Horse Breeding 9 Model: Housing Promotion Model: Stock Index Modeling Cohorts Independent cohorts Dependent cohorts Cohorts age-dependent Cohorts with initial values Model: Star Wars Model: Star Wars 2 Model: Qantas and Emirates Airlines Sensibility Analysis Model: Sales Analysis Model: Landing in Mars 2 Model: Dragons and Castles 2 Model: Cheese Shop 3 Optimization Model: Sales Analysis 2 Model: Sales Analysis 3 Model: Dragons and Castles 3 Model: Stock Index 2 Calibration Model: Sales Analysis 4 2D Results Model: Rain in Seville Model: The Great Wall of China Model: Covid Expansion 2 Model: Dragons and Castles 4 Model: Playing Checkers Results in GIS maps Model: Valencia and the Sea Model: Flying from Madrid Model: Flying from Madrid 2 Model: Flying from Madrid 3 Model: Oil Spill 4 Model: Discovery of America Model: Merry Christmas The book contains downloadable material

A Practical Guide to Content Delivery Networks

There are two types of EJBs — entity beans and session beans — with the entity beans representing an object with special properties. When a Java program terminates, any standard objects created by the program are lost including any ...


Author: Gilbert Held

Publisher: CRC Press

ISBN: 9781420031164

Category: Computers

Page: 192

View: 497

With a practical and organized approach to learning and implementation, A Practical Guide to Content Delivery Networks presents a step-by-step process for building a highly available and highly scalable content delivery network (CDN). CDN refers to the infrastructure behind any service that provides utility or access to data to an end user. This bo

The Practical Guide to HIPAA Privacy and Security Compliance Second Edition

Notice of revised practices § 164.520(c)(2)(iv): A health care provider must make a revised Notice of Privacy Practices available on request on or after the effective date of the revision. If the covered entity maintains a physical ...


Author: Rebecca Herold

Publisher: CRC Press

ISBN: 9781439855584

Category: Business & Economics

Page: 544

View: 337

Following in the footsteps of its bestselling predecessor, The Practical Guide to HIPAA Privacy and Security Compliance, Second Edition is a one-stop, up-to-date resource on Health Insurance Portability and Accountability Act (HIPAA) privacy and security, including details on the HITECH Act, the 2013 Omnibus Rule, and the pending rules. Updated and revised with several new sections, this edition defines what HIPAA is, what it requires, and what you need to do to achieve compliance. The book provides an easy-to-understand overview of HIPAA privacy and security rules and compliance tasks. Supplying authoritative insights into real-world HIPAA privacy and security issues, it summarizes the analysis, training, and technology needed to properly plan and implement privacy and security policies, training, and an overall program to manage information risks. Instead of focusing on technical jargon, the book spells out what your organization must do to achieve and maintain compliance requirements on an ongoing basis.

Practical Guide to Partnerships and LLCs

1-2006 ) Page 2 General Instructions 3. A foreign corporation that is not entity classified as a partnership will identified as a corporation under become a disregarded entity when the Section references are to the Internal Regulation ...


Author: Robert Ricketts

Publisher: CCH

ISBN: 0808016466

Category: Business & Economics

Page: 582

View: 846

Practical Guide to Partnerships and LLCs (3rd Edition), by Robert Ricketts and Larry Tunnell, discusses the complex issues involving partnership taxation with utmost clarity. It uses hundreds of illustrative examples, practice observations, helpful charts and insightful explanations to make even the most difficult concepts understandable. The book reflects the authors' penchant for communicating the pertinent facts in very direct language and creating a context for understanding the multifaceted issues and applying them to practice.

Practical Guide to Environmental Management

2. Reduction of Gravity - Based Penalties by 75 % If a regulated entity establishes that it satisfies all of the conditions of Section Dof this Policy except for D ( 1 ) -systematic discovery - EPA will reduce by 75 % gravity - based ...


Author: Frank Friedman

Publisher: Environmental Law Institute

ISBN: 1585760471

Category: Technology & Engineering

Page: 575

View: 817

Aimed at environmental and business professionals, this text explains how to create and maintain an effective corporate environmental management program. Corporate environmental lawyer Friedman begins with an overview of the history of environmental law. Other topics include, for example, reducing w

The Practical Guide to HIPAA Privacy and Security Compliance

Except as provided in paragraph (2) of this definition, business associate means, with respect to a covered entity, a person who: i. On behalf of such covered entity or of an organized healthcare arrangement (as defined in § 164.501 of ...


Author: Rebecca Herold

Publisher: CRC Press

ISBN: 9780203507353

Category: Computers

Page: 496

View: 223

HIPAA is very complex. So are the privacy and security initiatives that must occur to reach and maintain HIPAA compliance. Organizations need a quick, concise reference in order to meet HIPAA requirements and maintain ongoing compliance. The Practical Guide to HIPAA Privacy and Security Compliance is a one-stop resource for real-world HIPAA

A Practical Guide to Medicare Appeals

( b ) If the National Supplier Clearinghouse disallows an entity's request for a billing number or revokes , with the concurrence of CMS , an entity's ... The hearing officer issues notice of his / her decision within 2 weeks of the ...


Author: Kathleen Scully-Hayes

Publisher: American Bar Association

ISBN: 1590318277

Category: Law

Page: 412

View: 903

A Practical Guide to Medicare Appeals describes the steps necessary to successfully resolve appeals of all types of Medicare determinations. Co-authored by a CMS hearing officer and a private practitioner with years of Medicare appeals experience, this book will walk practitioners through every step of the very confusing and sometimes self-contradictory rules so that appeals can be decided on their merits rather than barred for procedural rules violations.

A Practical Guide to the ADA and Visual Impairment

( 1 ) a failure of a public entity to which the regulations issued under this section apply to submit , or commence implementation of , a plan in accordance with subsections ( c ) ( 6 ) and ( c ) ( 7 ) ; ( 2 ) a failure of such entity ...


Author: Elga Joffee

Publisher: American Foundation for the Blind

ISBN: 0891283188

Category: Audiodescription

Page: 159

View: 803

An essential resource that offers an in-depth treatment of the access issues under the Americans with Disabilities Act (ADA) for people who are blind or visually impaired. This resource is ideal for businesses, architectural planners, facility planners and technical resource centers. Special sections offer tips on the meaning of the ADA and what it means for your business, the accommodations necessary when employing a blind or visually impaired person, accessibility in public areas for blind and visually impaired people, staff training, and auxiliary aids and services. Also addressed in this comprehensive tool is the ADA Accessibility Guide (ADAAG), which includes facility and signage requirements, the Quick Guide to Getting Help on the ADA, which provides easy reference to the appropriate government agency to contact for each aspect of the ADA, a Resource section on products, services and organizations.

A Practical Guide to Database Design

All entities must have a key, composed of an attribute or combination of attributes which uniquely identify one occurrence of the entity. 2. For any single occurrence of an entity, each attribute must have one and only one value.


Author: Rex Hogan

Publisher: CRC Press

ISBN: 9781351265461

Category: Computers

Page: 414

View: 384

Fully updated and expanded from the previous edition, A Practical Guide to Database Design, Second Edition, is intended for those involved in the design or development of a database system or application. It begins by focusing on how to create a logical data model where data is stored "where it belongs." Next, data usage is reviewed to transform the logical model into a physical data model that will satisfy user performance requirements. Finally, it describes how to use various software tools to create user interfaces to review and update data in a database. Organized into 11 chapters, the book begins with an overview of the functionality of database management systems and how they guarantee the accuracy and availability of data. It then describes how to define and normalize data requirements to create a logical data model, then map them into an initial solution for a physical database. The book next presents how to use an industry-leading data modeling tool to define and manage logical and physical data models. After that, it describes how to implement a physical database using either Microsoft Access or SQL Server and how to use Microsoft Access to create windows interfaces to query or update data in tables. The last part of the book reviews software tools and explores the design and implementation of a database using as an example a much more complex data environment for a University. The book ends with a description of how to use PHP to build a web-based interface to review and update data in a database.