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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LEARNING OBJECTIVES
After studying this chapter you will be able to get a grasp of the following:
- Classes of financial instruments and level of disclosure
- Significance of financial instruments for financial position and performance
- Categories of financial assets and financial liabilities
- Requirements for financial assets at fair value through profit or loss
- Financial assets measured at fair value through other comprehensive income
- Derecognition of investments at FVPL through OCI
- Reclassification disclosures
- Derecognition disclosures
- Financial assets pledged as collateral
- Statement of comprehensive income
- Items of income, expense, gains or losses
- Disclosure of gains/loss from derecognition of assets measured at amortized cost
- Accounting policy disclosures
- Fair value and fair value hierarchy
- Qualitative disclosures
- Quantitative disclosures
- Credit risk
- Financial assets that are either past due or impaired
- Collateral and other credit enhancements obtained
- Liquidity risk
- Market risk—sensitivity analysis
- Interest rate risk
- Currency risk and other price risk
- Amendments to IAS 39 and IFRS 7 standard in October 2008
- Reclassification as per IFRS 9
- Presentation of financial instruments
- Currency and non-currency assets
- Equity and liability components of financial instruments
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I'm always learning. So when I got on to O'Reilly, I was like a kid in a candy store. There are playlists. There are answers. There's on-demand training. It's worth its weight in gold, in terms of what it allows me to do.