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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IMPAIRMENT OF AVAILABLE-FOR-SALE FIXED INCOME SECURITIES
In the case of impairment to the value of the bonds held as available-for-sale, it should be recognized in the income and be part of the income statement. If impairment reverses, then the increase in the value of the investments will not be recorded in the books until the liquidation of those bonds.
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