Accounting for investments : fixed income securities and interest rate derivatives : a practioner's guide

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

Bibliographic Details
Main Author: Subramani, R. Venkata (Author)
Format: Book
Language:English
Published: Singapore : John Wiley & Sons , 2011
Subjects:
Table of Contents:
  • 1. Fixed income securities- theory
  • 2. Fixed income securities- fair value through profit or loss
  • 3. Fixed income securities- available-for-sale
  • 4. Fixed income securities- held-to-maturity
  • 5. Presentation, disclosures & reclassification
  • 6. Interest rate derivatives- theory
  • 7. Interest rate swaps- receive fixed pay floating
  • 8. Interest rate swaps- pay fixed receive floating
  • 9. Interest rate caps
  • 10. Interest rate floors
  • 11. Interest rate collar
  • 12. Cross-currency swaps (XCCY swaps)