Download Accounting for Investments, Volume 2--Fixed Income and by R. Venkata Subramani PDF

By R. Venkata Subramani

ISBN-10: 0470829052

ISBN-13: 9780470829059

The monetary trouble that all started in mid-2007 ended in the accounting typical 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 reported and covers the proposals which are at the moment being reviewed. The booklet starts with the fundamentals for the monetary items coated, defining the product, how it is established, its merits and downsides, and the several occasions within the alternate existence cycle. It then offers an exhaustive therapy of assorted accounting entries that are meant to be recorded via any entity preserving investments within the type of fastened source of revenue securities and rate of interest derivatives.

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

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Contents Foreword Introduction Preface Acknowledgments Chapter 1: Fixed Income Securities—Theory Learning Objectives Fixed Income Securities in General Basics of the Bond Market Definition of Financial Instruments Categories of Financial Instruments—An Overview Questions Chapter 2: Fixed Income Securities—Fair Value through Profit or Loss Learning Objectives Meaning and Definition of Fixed Income Securities Classification of Debt Securities as “Fair Value through Profit or Loss” Accounting for Fixed Income Securities Trade Life Cycle for Fixed Income Securities—Fair Value through Profit or Loss Corporate Action Additional Events in the Trade Life Cycle Complete Solution to the Illustration FX Revaluation and FX Translation Process Distinction between Capital Gain and Currency Gain Illustration 1: Investment in Bonds held for Trading Purposes Solution to Illustration 1: Investment in Bonds held for Trading Purposes Problem 1: Investment in Bonds (Trading) in Foreign Currency (AUD) Accounting Entries in Functional Currency Summary Questions Chapter 3: Fixed Income Securities—Available-for-Sale Learning Objectives Basic Understanding of Available-for-Sale (AFS) Accounting for Fixed Income Securities Classified as Available-for-Sale Option to Designate a Financial Asset at Fair Value through Profit or Loss Accounting for Fixed Income Securities Trade Life Cycle for Fixed Income Securities—Available-for-Sale FX Translation on Available-for-Sale Securities Impairment of Available-for-Sale Fixed Income Securities Bonds Classified as Available-for-Sale—Complete Solution to the Illustration Problem 1—Bonds Held as Available-for-Sale in USD FX Revaluation and FX Translation process Accounting Entries in Functional Currency—USD Summary Questions Chapter 4: Fixed Income Securities—Held-to-Maturity Learning Objectives Meaning of Securities Classified as Held-to-Maturity (HTM) Exceptions to the Rule for Classification as Held-to-Maturity Effective Interest Rate Accounting for Securities Classified as Held-to-Maturity Trade Life Cycle for Fixed Income Securities—Held-to-Maturity Illustration of Bonds Held-to-Maturity—Complete Solution Problem—2: Bonds Held as Held-to-Maturity in BRL (Foreign Currency) Solution to Problem—2: Bonds Held as Held-to-Maturity in BRL (Foreign Currency) Accounting Entries in Functional Currency—Problem 2—USD Summary Questions Chapter 5: Presentation, Disclosures & Reclassification Learning Objectives Relevant Accounting Standards General Disclosure as per IFRS 7 A.

Changes in accounting theory and practices have not been ignored by these developments. Globalization which has led to a breakdown in the geographical barriers has led to a free movement of resources, capital, manpower and ideas. Such measures have brought about a serious relook at aligning the accounting theory and practices to global prescriptions and practices, though there are still some areas of discussion pending even amongst the western experts on principles. The unprecedented growth in the financial sector has called for not only an adoption of changed accounting standards and principles but also has brought about the creation and adoption of financial instruments that are continuously appraised and fine-tuned based on experiences of the accounting fraternity and also other users of these instruments.

Com. This publication is designed to provide accurate and authoritative information in regard to the subject matter covered. It is sold with the understanding that the publisher is not engaged in rendering professional services. If professional advice or other expert assistance is required, the services of a competent professional person should be sought. Neither the authors nor the publisher are liable for any actions prompted or caused by the information presented in this book. Any views expressed herein are those of the authors and do not represent the views of the organizations they work for.

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