Accounting for Investments: Volume 2 - Fixed Income and Interest Rate Derivatives: A Practitioner's Handbook / Edition 1by R. Venkata Subramani
Accounting for Investments Volume 2: Fixed Income Securities and Interest Rate Derivatives - A Practitioner's Guide is one of the most comprehensive reference works on accounting for financial products. This companion volume to Accounting for Investments Volume 1: Equities, Futures and Options starts from fixed income securities/b>/i>/b>/i>… See more details below
Accounting for Investments Volume 2: Fixed Income Securities and Interest Rate Derivatives - A Practitioner's Guide is one of the most comprehensive reference works on accounting for financial products. This companion volume to Accounting for Investments Volume 1: Equities, Futures and Options starts from fixed income securities and interest rates. Accounting for Investments Volume 2 starts from the basics for the financial products covered, defining the product, the way it is structured, its advantages and disadvantages, the different events in the trade life cycle and then elaborates on the accounting entries that are necessary for the same. The book also explains how the entries get reflected in the general ledger accounts, giving a macro-level picture for the reader to understand the basics of the effect of such accounting. This volume is the presentation of the results in the final accounts—the income statement and balance sheet and disclosure requirements are also covered.
Accounting for Investments Volume 2 will prove useful to an expert as well as a novice, not to mention the ever-increasing number of technology consultants who require for such a book.
While generally accepted US accounting principles and the International Financial Reporting Standards (IFRS) are given adequate treatment, the readers are advised to refer to the appropriate GAAP requirements for their own country. The accounting standards that are dealt with here in the book can, however, be used as a benchmark to understand the specific requirements of other countries.
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Table of Contents
Chapter 1 Fixed Income Securities—Theory 1
Chapter 2 Fixed Income Securities—Fair Value through Profi t or Loss 11
Chapter 3 Fixed Income Securities—Available-for-Sale 113
Chapter 4 Fixed Income Securities—Held-to-Maturity 195
Chapter 5 Presentation, Disclosures & Reclassifi cation 251
Chapter 6 Interest Rate Derivatives—Theory 267
Chapter 7 Interest Rate Swaps—Receive Fixed Pay Floating 283
Chapter 8 Interest Rate Swaps—Pay Fixed Receive Floating 335
Chapter 9 Interest Rate Caps 389
Chapter 10 Interest Rate Floors 483
Chapter 11 Interest Rate Collar 563
Chapter 12 Cross-Currency Swaps (XCCY Swaps) 631
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