Accounting and Tax Rules for Derivatives / Edition 1 available in Hardcover
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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.
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.
Most Helpful Customer Reviews
Great book about derivatives that everyone should own.