Accounting for Investments: Fixed Income Securities and Interest Rate Derivatives: A Practitioner's Guide, Volume 2
- 10h 9m
- R. Venkata Subramani
- John Wiley & Sons (US)
- 2011
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. Accounting for Investments, Volume 2: Fixed Income and Interest Rate Derivatives covers the revised standards that are already pronounced and covers the proposals that are currently being reviewed. The book begins with the basics for the financial products covered, defining the product, the way it is structured, its advantages and disadvantages, and the different events in the trade life cycle. It then gives an exhaustive treatment of various accounting entries that should be recorded by any entity holding investments in the form of fixed income securities and interest rate derivatives.
About the Author
A graduate of the University of Madras, Venkata Subramani is a Chartered Accountant who began his career with a professional accounting firm in Chennai.
Venkat is currently Product Manager at Calypso Technology, a global financial software and services company delivering integrated cross-asset solutions for trading, risk, processing and control, serving a broad spectrum of customers including financial institutions, prime brokers, asset managers, hedge funds, insurers, corporates and exchanges. Venkat’s expertise includes accounting and reporting for different types of financial instruments as per US GAAP and IFRS.
Previously he was managing a team of core finance and accounts professionals in a US-based hedge fund administration firm serving several global clients.
In this Book
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Foreword
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Introduction
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Fixed Income Securities—Theory
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Fixed Income Securities—Fair Value Through Profit or Loss
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Fixed Income Securities—Available-For-Sale
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Fixed Income Securities—Held-to-Maturity
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Presentation, Disclosures & Reclassification
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Interest Rate Derivatives—Theory
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Interest Rate Swaps—Receive Fixed Pay Floating
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Interest Rate Swaps—Pay Fixed Receive Floating
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Interest Rate Caps
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Interest Rate Floors
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Interest Rate Collar
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Cross-Currency Swaps (XCCY Swaps)
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Bibliography
