Miller Financial Instruments

A comprehensive reference manual on accounting for financial instruments, including loans, securities, securitizations, and derivatives. It addresses major accounting topics for financial instruments including recognition, measurement, sale versus financing treatment, extinguishments of debt, recognition of yields, impairment, hedge accounting, and disclosure requirements. Book is organized by balance sheet category and integrates the authoritative guidance from the FASB and AICPA, as well as the Emerging Issue Task Force and the Derivatives Implementation Group, for each type of instrument. In addition to illustrations, practice pointers, and observations, the book contains a glossary and a cross-reference to the original pronouncements.Seidman, Leslie F. is the author of 'Miller Financial Instruments' with ISBN 9780735532694 and ISBN 0735532699.