Proprietary funds

Ebook Advanced accounting (11th edition): Part 2 presents the following chapters: Chapter 13 accounting for derivatives and hedging activities; chapter 14 foreign currency financial statements; chapter 15 segment and interim financial reporting; chapter 16 partnerships - formation, operations, and changes in ownership interests; chapter 17 partnership liquidation; chapter 18 corporate liquidations and reorganizations; chapter 19 an introduction to accounting for state and local governmental units; chapter 20 accounting for state and local governmental units - governmental funds; chapter 21 ...

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Chapter 7 - Accounting for the business-type activities of state and local governments. This chapter describe the characteristics of proprietary funds, including those unique to internal service and enterprise funds, distinguish between the purposes of internal service funds and enterprise funds, explain the financial reporting requirements, including the differences between the reporting of internal service and enterprise funds in the government-wide and fund financial statements.

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Chapter 6 - Proprietary funds - Internal service and enterprise funds. In this chapter students will be able to: Apply the accrual basis of accounting in the recording of typical transactions of internal service and enterprise funds, prepare the fund-basis financial statements for proprietary funds, identify when an activity is required to be reported as an enterprise fund.

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Chapter 18 - Introduction to accounting for state and local governmental units. In order to learn about accounting for state and local governments you must learn a whole new vocabulary – many different funds. In addition, the whole field is experiencing change with the implementation of GASB’s Statement No. 34, which became effective in 2001. The process of changing governmental reporting to make it easier for outsiders to use just makes learning how to do it more difficult!

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Chapter 9 - Business – Type (proprietary) activities. In this chapter, the learning objectives are: Why governments and NFPs engage in business-type activities, distinguish between proprietary and governmental activities, proprietary fund accounting, two types of proprietary funds,...

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Chapter 7 - Accounting for the business-type activities of state and local governments. After studying Chapter 7, you should be able to: Describe the characteristics of proprietary funds, including those unique to internal service and enterprise funds, distinguish between the purposes of internal service funds and enterprise funds, explain the financial reporting requirements, including the differences between the reporting of internal service and enterprise funds in the government-wide and fund financial statements.

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A banking entity may acquire or retain an owner- ship interest in a covered fund for hedging purposes if the acquisition or retention of the ownership interest meets specifi ed criteria.

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The second argument is related to proprietary information and specific human capital. By concentrating ownership, decision rights can be given to individuals who possess specific knowledge (Jensen and Meckling, 1992; Christie, Joye, and Watts, 1993). One benefit of co-locating decision rights with specific knowledge is that the leakage of the specific knowledge to competitors is prevented and the transferring cost of the specific knowledge is avoided. This benefit is great in East Asia where political lobbying activities are common and lucrative.

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Not-for-profit organizations and governmental organizations operate under somewhat different bases of accounting. Generally, not-for-profit organizations are required to use accrual accounting while governmental organizations are required to use modified accrual accounting for governmental funds and accrual accounting for proprietary funds. The accrual basis of accounting recognizes revenues in the accounting period in which they are earned and become measurable. Expenses should be recognized in the period incurred, if measurable.

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The Liikanen Report has opted for not providing any definition of proprietary trading or market making activities, which is the most sensitive issue when prescribing a mandatory separation. The ESBG is of the opinion that ring-fencing market making activities will substantially harm the liquidity of markets since banks will get incentives for winding down these activities.

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While the demand for research on investment performance has increased, the cost of producing this research has declined. Early studies relied on proprietary or expensive commercial databases for their fund performance figures, or researchers collected data by hand from published paper volumes. In 1997, the Center for Research in Security Prices introduced the CRSP mutual fund database, com- piled originally by Mark Carhart, into the academic research market. Starting in about 1994, several databases on hedge fund returns and characteristics became available to academic researchers.

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Hedge Funds have grown quickly over the past ten years, and are important part of the financial landscape. They are difficult to define as entities, because the line between what hedge funds do that other institutions do not is blurred – proprietary traders in investment banks, private equity funds, and fund managers all use extensive leverage and derivatives to trade markets or to shift risks.

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