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:
- Meaning of interest rate caps
- Interest rate cap—to pay
- Interest rate cap—to receive
- Benefits of interest rate caps
- Risks of a cap instrument
- Accounting for interest rate caps
- Trade life cycle of interest rate caps
- Accounting journal entries to be recorded during the different phases of the trade life cycle
- Illustration of investments in interest rate caps
- Preparation of general ledger accounts
- Preparation of income statement, balance sheet after the investments in interest rate caps are made
- FX revaluation and FX translation process
- Functional currency, foreign currency and presentation currency
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