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Accounting for Investments, Volume 2: Fixed Income Securities and Interest Rate Derivatives—A Practitioner's Guide by R. Venkata Subramani

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ACCOUNTING STANDARDS

In this chapter we will cover the accounting requirements for investments in interest rate swaps. Table 8.1 provides the relevant accounting standards for this chapter.

Table 8.1 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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