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:
- SEC Release No. 34-86073, Amendment to Single Issuer Exemption for Broker-Dealers;
- ASU No. 2018-09, Codification Improvements; and,
- SEC Release Nos. 33-10532; 34-83875; IC-33203, Disclosure Update and Simplification.
In addition, this edition features a new example disclosure note for revenue from contracts with customers, which has been added to the guide's illustrative financial statements and footnote disclosures.
- ISBN10 1948306662
- ISBN13 9781948306669
- Publish Date 12 December 2019 (first published 12 December 2018)
- Publish Status Active
- Out of Print 11 December 2022
- Publish Country US
- Imprint John Wiley & Sons Inc
- Format Paperback
- Pages 464
- Language English