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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