Accounting guide brokers and dealers in securities 2017
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Accounting guide brokers and dealers in securities 2017
AICPAAccounting GuideBrokers and Dea ers in SecuritiesSeptember 1,2017Copyright íõ 2017 byAmerican Institute of Certified Public Accountants. Inc.New Accounting guide brokers and dealers in securities 2017 York. NY 10036-8775All rights reserved. For information about the procedure for requesting permission to make copies of any part of this work, please e-mail copyrightộộaicpa.org with your request. Otherwise, requests should be written and mailed to the Permissions Department. A1CPA, 220 Leigh Farm Accounting guide brokers and dealers in securities 2017Road. Durham, NC 27707-8110.1 2 3 4 5 6 7 8 9 0 AAP 19 8 7ISBN 978-1-94549-832-9 (print)111PrefacePrepared by the Stockbrokerage and Investment BankinAccounting guide brokers and dealers in securities 2017
g Committee.(Updated as of September 1, 2017)About AICPA Accounting GuidesThis AICPA Accounting Guide has been developed by the AICPA Stockbrokerage aAICPAAccounting GuideBrokers and Dea ers in SecuritiesSeptember 1,2017Copyright íõ 2017 byAmerican Institute of Certified Public Accountants. Inc.New Accounting guide brokers and dealers in securities 2017ting principles (GAAP). The guidance within this publication has no authoritative status.AICPA Guidos may include certain content presented as "Supplement," "Appendix." or "Exhibit." A supplement is a reproduction, in whole or in part, of authoritative guidance originally issued by a standard sottin Accounting guide brokers and dealers in securities 2017g body (including regulatory bodies) and applicable to entities or engagements within the purview of that standard setter, independent of the authoritAccounting guide brokers and dealers in securities 2017
ative status of the applicable AICPA Guide. Both appendixes and exhibits are included for informational purposes and have no authoritative status.The AICPAAccounting GuideBrokers and Dea ers in SecuritiesSeptember 1,2017Copyright íõ 2017 byAmerican Institute of Certified Public Accountants. Inc.New Accounting guide brokers and dealers in securities 2017ancial accounting and reporting. Conforming changes made to the financial accounting and reporting guidance contained in this guide are approved by the FinREC Chair (or his or her designee). Updates made to the financial accounting and reporting guidance in this guide exceeding that of conforming ch Accounting guide brokers and dealers in securities 2017anges are approved by the affirmative vote of at least two-thirds of the members of FinREC.This guide does the following:•Identifies certain requiremeAccounting guide brokers and dealers in securities 2017
nts set forth in FASB Accounting Standards Codification® (ASG).•Describes FinREC's understanding of prevalent or sole industry practice concerning cerAICPAAccounting GuideBrokers and Dea ers in SecuritiesSeptember 1,2017Copyright íõ 2017 byAmerican Institute of Certified Public Accountants. Inc.New Accounting guide brokers and dealers in securities 2017hat Fin REC expresses a preference for another practice that is not the prevalent or sole industry practice: alternatively, FinREC may express no view on the matter.•Identifies certain other, but not necessarily all, industry practices concerning certain accounting issues without expressing Fin-REC' Accounting guide brokers and dealers in securities 2017s news on them.•Provides guidance that has been supported by Fin REC on the accounting, reporting, or disclosure treatment of transactions or events tAccounting guide brokers and dealers in securities 2017
hat are not set forth in FASB ASC.Accounting guidance for nongovernmental entities included in an AICPA Accounting Guide is a source of nonauthoritatiAICPAAccounting GuideBrokers and Dea ers in SecuritiesSeptember 1,2017Copyright íõ 2017 byAmerican Institute of Certified Public Accountants. Inc.New Accounting guide brokers and dealers in securities 2017dards for nongovernmental entities, in addition to guidance issued by the SEC.RecognitionAICPA Senior CommitteeFinancial Reporting Executive CommitteeJames Dolinar, ChairThe AICPA gratefully acknowledges those members of the AICPA Stockbrokerage and Investment Banking Committee (2016-2017) who revie Accounting guide brokers and dealers in securities 2017wed or otherwise contributed to the development of this edition of the guide: Jeffrey Alfano, David Bonnar, Timothy Bridges, Nancy Grimaldi. John lacoAccounting guide brokers and dealers in securities 2017
bellis, Paul Lameo (former chair), Daniel Palomaki. Karl Ruhry, Keith Wenk, Stephen Zammitti (former chair), and the chair of the expert panel, ChristAICPAAccounting GuideBrokers and Dea ers in SecuritiesSeptember 1,2017Copyright íõ 2017 byAmerican Institute of Certified Public Accountants. Inc.New Accounting guide brokers and dealers in securities 2017 to the development of this guide: Amy Altman, Patrick Haisten, Eric Hatch, Jeannine Hyman. Lauren Koster, Michael Macchiaroli, Kathryn Mahoney, Eric McGuinn, Katherine Mohrhauser, Dina Nussbaum, David Shelton. Israel Snow, Ryan Vaz, Stephen (Chip) Verrone, Tim Vintzel, and Elena Zak.AICPA Staff Accounting guide brokers and dealers in securities 2017AICPAAccounting GuideBrokers and Dea ers in SecuritiesSeptember 1,2017Copyright íõ 2017 byAmerican Institute of Certified Public Accountants. Inc.NewGọi ngay
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