ISBN-10:
1883249694
ISBN-13:
9781883249694
Pub. Date:
11/09/1999
Publisher:
Wiley
Accounting and Tax Rules for Derivatives / Edition 1

Accounting and Tax Rules for Derivatives / Edition 1

by Mark J. P. Anson

Hardcover

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Overview

Accounting and Tax Rules for Derivatives / Edition 1

Derivatives and credit derivatives have emerged as significantareas of interest in portfolio planning and risk management. Inthis book, Mark Anson examines the accounting and taxationimplications of these instruments, including the new accountingrules for derivative instruments promulgated by the financialAccounting Standards in the United States, the Accounting StandardsBoard in Great Britain, and the International Accounting StandardsCommittee. Regulatory requirements for disclosing derivatives andtax considerations for derivative instruments are discussed(including TRA-97.)

Additionally, the book reviews the regulatory accounting deadlinesintroduced by the Securities and Exchange Commission and theCommodity Futures Trading Commission.

Product Details

ISBN-13: 9781883249694
Publisher: Wiley
Publication date: 11/09/1999
Series: Frank J. Fabozzi Series , #63
Pages: 186
Product dimensions: 6.34(w) x 9.45(h) x 0.63(d)

About the Author

Mark J.P.Anson, Ph.D., CFA, CPA is a portfolio manager at Oppenheimer Funds, Inc.

Table of Contents

About the Author.

1. Accounting for Derivatives: An Introduction to the Issues.

2. New Accounting Rules from FASB: SFAS 133.

3. Regulatory Requirements for Derivatives Disclosure.

4. International Accounting Rules for Derivatives: IASC E62.

5. International Accounting Rules for Derivatives: FRS 13.

6. The Tax Treatment of Derivative Instruments.

7. The Taxpayer Relief Act of 1997.

Index.

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Accounting and Tax Rules for Derivatives 5 out of 5 based on 0 ratings. 1 reviews.
Guest More than 1 year ago
Great book about derivatives that everyone should own.