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Technical

Brokers and Dealers in Securities - Accounting Guide Logo aicpa

  $79.00 - 99.00 |   AICPA |   Oct 2019 |   AICPA Store
The clear and practical guidance you need.
Who Will Benefit?
  • A wide range of professionals within the broker-dealer industry.
Key Features
  • Coverage of regulatory updates from key industry regulators (SEC, CFTC, and FINRA).
  • Examples of financial statements, disclosures, and supplementary schedules.
  • Discussion and interpretive guidance associated with industry specific financial reporting and regulatory compliance.

It is critical to understand the complexities of the specialized accounting and regulatory requirements needed for the broker-dealer industry.

This comprehensive guide has been designed to be beneficial for a wide range of professionals within the broker-dealer industry.

Updates to this edition are to conform the content to current accounting standards and regulatory requirements. The updates include the following guidance:

  • SEC Release No. 34-86073, Amendment to Single Issuer Exemption for Broker-Dealers;
  • ASU No. 2018-09, Codification Improvements;
  • SEC Release Nos. 33-10532; 34-83875; IC-33203, Disclosure Update and Simplification.

In addition, this edition features a new example disclosure note for revenue from contracts with customers, which has been added to the guide's illustrative financial statements and footnote disclosures.

Topics covered:
  • Management accounting: Technical: Financial accounting & reporting: Professional accounting standards, Intermediate
  • Management accounting: Technical: Financial accounting & reporting: Professional accounting standards, Advanced
  • Management accounting: Technical: Financial accounting & reporting: Financial reporting & compliance, Intermediate
  • Management accounting: Technical: Financial accounting & reporting: Financial reporting & compliance, Advanced
  • Financial accounting & reporting: Technical: FASB financial accounting & reporting: Fair value, Intermediate
  • Financial accounting & reporting: Technical: FASB financial accounting & reporting: Fair value, Advanced
  • Financial accounting & reporting: Technical: Internal control, Intermediate
  • Financial accounting & reporting: Technical: Internal control, Advanced
  • Financial accounting & reporting: Technical: SEC regulatory compliance & reporting, Intermediate
  • Financial accounting & reporting: Technical: SEC regulatory compliance & reporting, Advanced
  • Financial accounting & reporting: Technical: FASB financial accounting & reporting: Financial instruments, Intermediate
  • Financial accounting & reporting: Technical: FASB financial accounting & reporting: Financial instruments, Advanced

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