By R. Venkata Subramani

The monetary challenge that begun in mid-2007 led to the accounting normal setters and industry regulators around the globe to come back up with numerous proposals to change the accounting criteria. Accounting for Investments, quantity 2: fastened source of revenue and rate of interest Derivatives covers the revised criteria which are already suggested and covers the proposals which are presently being reviewed. The e-book starts off with the fundamentals for the monetary items coated, defining the product, how it is dependent, its merits and drawbacks, and the various occasions within the exchange lifestyles cycle. It then offers an exhaustive remedy of assorted accounting entries that are meant to be recorded through any entity protecting investments within the type of mounted source of revenue securities and rate of interest derivatives.

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Additional resources for Accounting for Investments, Volume 2--Fixed Income and Interest Rate Derivatives. A Practitioner's Handbook

Example text

The significance of the financial instruments in the corporate world cannot be undermined. Equally important is the proper accounting, presenting and disclosing the transactions related to the financial instruments. In the present day scenario, transparency, accuracy and accountability are perceived by the stakeholders to be of paramount importance. This book will go a long way in facilitating proper accounting and reporting of financial instrument related transactions same as the Volume 1 of the same series.

For each financial instrument, the relevant accounting standards that are applicable are given and wherever necessary a comparison showing the similarities and differences between the US GAAP and IFRS is also provided. CHAPTER ARRANGEMENT Chapter 1: Fixed Income Securities—Theory—This chapter gives some basics of fixed income securities, basics of bond markets, types of issues and special characteristics, bond coupons, bond maturity, bond pricing, yield measures, duration and certain types of bonds like municipal bonds, corporate bonds, risks of investment in bonds and so on.

Amendment made through IFRS 91 An entity shall classify financial assets as subsequently measured at either amortized cost or fair value on the basis of both: a) The entity’s business model for managing the financial assets; and b) The contractual cash flow characteristics of the financial asset. 1) A financial asset shall be measured at amortized cost if both of the following conditions are met: a) The asset is held within a business model whose objective is to hold assets in order to collect contractual cash flows; and b) The contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding.

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