UID:
almafu_9959327303702883
Format:
1 online resource (xxxi, 709 pages)
ISBN:
9781119199465
,
1119199468
,
9780470829042
,
0470829044
Content:
The financial crisis that started in mid-2007 resulted in the accounting standard setters and market regulators across the globe to come up with several proposals to modify the accounting standards. Accounting for Investments, Volume 2: Fixed Income and Interest Rate Derivatives covers the revised standards that are already pronounced and covers the proposals that are currently being reviewed. The book begins with the basics for the financial products covered, defining the product, the way it is structured, its advantages and disadvantages, and the different events in the trade life cycle. It then gives an exhaustive treatment of various accounting entries that should be recorded by any entity holding investments in the form of fixed income securities and interest rate derivatives.
Note:
Fixed Income Securities: Theory -- Fixed Income Securities: Fair Value through Profi t or Loss -- Fixed Income Securities: Available-for-Sale -- Fixed Income Securities: Held-to-Maturity -- Presentation, Disclosures & Reclassification -- Interest Rate Derivatives: Theory -- Interest Rate Swaps: Receive Fixed Pay Floating -- Interest Rate Swaps: Pay Fixed Receive Floating -- Interest Rate Caps -- Interest Rate Floors -- Interest Rate Collar -- Cross-Currency Swaps (XCCY Swaps).
Additional Edition:
Print version: Subramani, R. Venkata. Accounting for investments. Volume 2, Fixed income securities and interest rate derivatives - a practitioner's guide. Singapore : John Wiley & Sons (Asia), ©2011 ISBN 9780470825914
Language:
English
Keywords:
Electronic books.
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Electronic books.
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Electronic books.
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Electronic books.
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Electronic books.
URL:
https://onlinelibrary.wiley.com/doi/book/10.1002/9781119199465
URL:
https://onlinelibrary.wiley.com/doi/book/10.1002/9781119199465
URL:
https://onlinelibrary.wiley.com/doi/book/10.1002/9781119199465
