July 2011
Intermediate to advanced
741 pages
17h 32m
English
book
Accounting for Investments, Volume 2: Fixed Income Securities and Interest Rate Derivatives—A Practitioner's Guide
by R. Venkata Subramani
Content preview from Accounting for Investments, Volume 2: Fixed Income Securities and Interest Rate Derivatives—A Practitioner's Guide
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ACCOUNTING FOR INTEREST RATE FLOORS
In this chapter we will cover the accounting requirements for investments in interest rate floors. The list of relevant accounting standards are given in Table 10.1
Table 10.1 Relevant accounting standards
| US GAAP Topics | IFRS |
| 220—Comprehensive Income | IFRS 7—Financial Instruments: Disclosure |
| 815—Derivatives and Hedging | IFRS 9—Financial Instruments |
| 820—Fair Value Measurements and Disclosures | IAS 21—The Effects of Changes in Foreign Exchange Rates |
| 825—Financial Instruments | IAS 32—Financial Instruments: Presentation |
| 830—Foreign Currency Matters | IAS 39—Financial Instruments: Recognition and Measurement |
| 946—Financial Services—Investment Companies |
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