Updated for 2020, this industry standard resource offers comprehensive and reliable accounting implementation guidance for preparers.
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E-book, Paperback
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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:
In addition, this edition features updates to the illustrative financial statements resulting from application of FASB ASC 842, Leases. This includes the addition of a right-of-use asset and lease liability to the statement of financial condition, disclosure notes and an example schedule of computation of net capital under Rule 15c3-1.
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