Financial Instruments: A Comprehensive Guide to Accounting & Reporting (2007) [Paperback]

Rosemarie Sangiuolo and Leslie F. Seidman (Author)

Book Description

ISBN-10: 0808090593 | ISBN-13: 978-0808090595 | Publication Date: November 1, 2006 | Edition: 2007

The passage of the Sarbanes-Oxley Act in 2002 has had sweeping implications for professionals involved in financial reporting, ranging from certification of financial reports by chief executives to a mandated study by the SEC of principles-based accounting standards, rather than rules-based (which is clearly the current state of affairs for financial instruments accounting). Financial Instruments: A Comprehensive Guide to Accounting and Reporting is written for practicing accountants and other professionals who need to understand the accounting for financial instruments. This unique book pulls together all of the existing accounting literature on financial instruments into one volume, organizes it logically, and describes the requirements as simply as possible. This comprehensive, topic-based approach will save practitioners time and effort in researching accounting issues. It includes guidance issued by the Financial Accounting Standards Board, the FASB's Emerging Issues Task Force and Derivatives Implementation Group. It also includes standards issued by the AICPA Accounting Standards Executive Committee, and the audit and accounting guides issued by various committees of the AICPA. This guide covers accounting requirements for public and private companies and touches on unique aspects of reporting financial instruments by nonprofit organizations. Over 400 pieces of authoritative literature are referenced in this book. Each chapter covers the relevant accounting questions for each type of instrument, including: - When and how to initially recognize the instrument in the balance sheet - How to measure the instrument in subsequent periods - How to recognize income or expense - When and how impairment must be recognized - When the instrument should be removed from the balance sheet - What disclosures should be provided in the footnotes. The text includes visual aids whenever possible; observations, such as differences between instrument types; practice point

Editorial Reviews

Review

"An imaginative source of scripts." -- European Jrnl of Clinical Hypnosis --This text refers to the Hardcover edition.

About the Author

Rosemarie Sangiuolo is an independent consultant with background in the financial services industry and accounting standard-setting. She specializes in accounting and reporting for financial instruments. Currently, she is a member of the project team working on the FASB's codifications and retrieval project. Previously, Ms. Sangiuolo was a project manager at the Financial Accounting Standards Board, where she focused primarily on standard-setting efforts associated with derivatives and hedging, asset transfers, and securitization transactions. In that capacity, she contributed to numerous accounting pronouncements issued by the FASB, the Emerging Issues Task Force, and the Derivatives Implementaion Group. Prior to joining the FASB, Ms. Sangiuolo was a Vice President at J.P. Morgan & Co, where she dealth with accounting policy, regulatory, and financial reporting issues relevant to the financial services industry. She is a contributing author to various technical publications and periodically consults with organizations on accounting issues. Ms. Sangiuolo graduated summa cum laude from Fordham University with a major in economics and received her M.B.A. from New York Unviersity's Stern School of Business. Leslie F. Seidman is a certified public accountant with extensive experience in the financial services industry and in accounting standard setting. With an English major from Colgate University and a Masters Degree in accounting from New York University Stern School of Business, Ms. Seidman has a unique combination of writing ability and accounting knowledge. Ms. Seidman started her career as an auditor for Ernst & Young LLP before joining J.P. Morgan, where she was a Vice President of accounting policy for many years. Ms. Seidman was selected for an industry fellowship at the Financial Accounting Standards Board, where she later served as assistant director of implementation and practice issues. Until recently, Ms. Seidman had her own financial reporting consu

Product Details

• Paperback: 1000 pages
• Publisher: CCH, Inc.; 2007 edition (November 1, 2006)
• Language: English
• ISBN-10: 0808090593
• ISBN-13: 978-0808090595
• Product Dimensions: 8.8 x 6.1 x 1.5 inches
• Shipping Weight: 2.4 pounds
• Average Customer Review: 4.7 out of 5 stars  See all reviews (6 customer reviews)
• Amazon Best Sellers Rank: #3,282,048 in Books (See Top 100 in Books)

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Customer Reviews

Most Helpful Customer Reviews

34 of 36 people found the following review helpful:

5.0 out of 5 stars Scripts and strategies, January 17, 2005

By 

Rizo Gibonious (Oxford) - See all my reviews

This review is from: Scripts and Strategies in Hypnotherapy: The Complete Works (Hardcover)

Allen collates both his previous volumes of collected Scripts and Strategies in Hypnotherapy together in this work. Many inductions are included and a few deepeners. Rightly, most of the work is concerned with the business of therapy itself. Many situation-specific ego-strengtheners are included, as well as sections on common issues such as pain management and anxiety. The ever-popular smoking-cessation, fear-management and weight-control receive large chapters of their own which I have found invaluable in my Central-Manchester, Wilmslow and Romiley clinics.

Previous reviews of the two separate volumes have always touted the scripts as off-the-peg verbatim scripts and frameworks around which to base a bespoke item for the client. However some of the scripts come over as a little too specific for undiluted use, causing me to go through with a pencil making notes.

Part eleven is entitled Therapy Strategies and includes tips for dealing with abreaction, age progression, re-framing, anchors etc. and each of these tactics is dealt with very well. However that is what they are; tactics (or gambits), not strategies. Therapeutic strategy involves various decisions such as "when is it useful to switch from a behaviouristic approach to a classic-dynamic one?" or "should I address the symptom or the cause (or both) in this particular case?" or "how can I most usefully model the direction(s) of causation between the different aspects of this complaint? " etc.

The majority of the scripts, allude to and reflect various strategies as, necessarily so, each script must be based on some paradigm or another. The only exception being the smoking cessation pages where the strategy and paradigm are discussed specifically, (e.g. Aversion vs. Coercion?)

Due to the name of the book, I expected to see some alternative potential conceptions of the nature of each presentation along with their respective interventions, but that's not what the book is all about. The formatting decisions of choosing a large font, and starting each new script on a new page, strongly hint at the book's ultimate purpose. It looks clean and is easily read allowing easy, quick access in the consulting room. After a short introduction to hypnosis it's just cover to cover useful scripts. An index would be welcome, as would be a more complete synopsis of each script, but ultimately the complete re-formatting of the two volumes of `Scripts and Tactics in Hypnotherapy' has made it much more convenient and better value. Now offering twice as many scripts per pound (or Dollar)!

18 of 19 people found the following review helpful:

5.0 out of 5 stars It's to the point, June 1, 2004

By 

A. Szwed "hypnosman.com" (Vaughan ON CND) - See all my reviews
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Amazon Verified Purchase

This review is from: Scripts and Strategies in Hypnotherapy: The Complete Works (Hardcover)

It's to the point, tells you what you need to know without all the filler stuff. Lots and lots of scripts. This one is a keeper. Great information to the hypnotherapist. If you are not using this book in your office then get it. Everything that you need is in this book. I don't know were to start, it has everything for any kind of session and even some that I have never seen.

6 of 6 people found the following review helpful:

4.0 out of 5 stars Great content, very practical., March 8, 2007

By 

B. Murray (Ireland) - See all my reviews
(REAL NAME)   

This review is from: Scripts and Strategies in Hypnotherapy: The Complete Works (Hardcover)

I am an NLP coach and I found this book really helpful. Lots of practical advice which includes case taking as well as scripts. I am getting great feedback and results from my clients! I recommend it highly!