Updated for 2019, this industry standard resource offers comprehensive and reliable accounting implementation guidance for preparers.
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:
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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