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Publications

Brokers and Dealers in Securities - Accounting Guide

Publisher: AICPA
  • $69.00-$89.00
    Brokers and Dealers in Securities - Accounting Guide In Stock Product #: AAGBRD16P
    AICPA Member: $69.00
    Non-Member: $89.00
  • $59.00-$69.00
    Brokers and Dealers in Securities - Accounting Guide eBook Download Product #: AAGBRD16E
    AICPA Member: $59.00
    Non-Member: $69.00
  • $59.00-$69.00
    Brokers and Dealers in Securities - Accounting Guide Online Access Product #: WBR-XX
    AICPA Member: $59.00
    Non-Member: $69.00

The broker-dealer industry continues to undergo significant change, which adds challenges for broker-dealers assessing their operations and internal controls for regulatory considerations.

This 2016 guide provides comprehensive coverage, interpretive guidance and best practices for industry-specific issues such as Fair Value Measurement (Topic 820) and Compensation—Stock Compensation (Topic 718). This edition also includes illustrative sample reports, and comprehensive examples of financial statements, disclosures, and supplementary schedules.

Key Benefits:

  • Coverage of regulatory updates from key industry regulators (SEC, CFTC and FINRA)
  • Illustrative sample compliance report and sample exemption report
  • Comprehensive examples of financial statements, disclosures, and supplementary schedules
  • Discussion and interpretive guidance associated with, among others, FASB ASU No. 2015-07, Fair Value Measurement (Topic 820): Disclosures for Investments in Certain Entities That Calculate Net Asset Value per Share (or Its Equivalent) (a consensus of the Emerging Issues Task Force) and FASB ASU No. 2014-12, Compensation—Stock Compensation (Topic 718): Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period (a consensus of the FASB Emerging Issues Task Force)

Updates:

  • FASB ASU No. 2015-07, Fair Value Measurement (Topic 820): Disclosures for Investments in Certain Entities That Calculate Net Asset Value per Share (or Its Equivalent) (a consensus of the Emerging Issues Task Force)
  • FASB ASU No. 2014-12, Compensation—Stock Compensation (Topic 718): Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period (a consensus of the FASB Emerging Issues Task Force)

Who Will Benefit:
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.

System Requirements

About the Publisher

AICPA

About the AICPA The American Institute of CPAs is the world’s largest member association representing the accounting profession, with more than 412,000 members in 144 countries, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting. The AICPA sets ethical standards for the profession and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination, and offers specialty credentials for CPAs who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. Through a joint venture with the Chartered Institute of Management Accountants, it has established the Chartered Global Management Accountant designation, which sets a new standard for global recognition of management accounting.