LEADER 05453nam 22006493u 450 001 9910139630303321 005 20230725050925.0 010 $a1-119-19946-8 010 $a1-283-20358-8 010 $a9786613203588 010 $a0-470-82904-4 035 $a(CKB)2550000000041648 035 $a(EBL)693344 035 $a(OCoLC)770866935 035 $a(SSID)ssj0000520652 035 $a(PQKBManifestationID)12251491 035 $a(PQKBTitleCode)TC0000520652 035 $a(PQKBWorkID)10514550 035 $a(PQKB)11078074 035 $a(CaSebORM)9780470829059 035 $a(MiAaPQ)EBC693344 035 $a(EXLCZ)992550000000041648 100 $a20130418d2011|||| u|| | 101 0 $aeng 135 $aurunu||||| 181 $ctxt 182 $cc 183 $acr 200 10$aAccounting for Investments, Fixed Income Securities and Interest Rate Derivatives$b[electronic resource] $eFixed Income and Interest Rate Derivatives - A Practitioner's Handbook 205 $a1st edition 210 $aChichester $cWiley$d2011 215 $a1 online resource (743 p.) 300 $aDescription based upon print version of record. 311 $a0-470-82591-X 320 $aIncludes bibliographical references (p. 705) and index. 327 $aAccounting for Investments; Contents; Foreword; Introduction; Preface; Acknowledgments; Chapter 1: Fixed Income Securities-Theory; Learning Objectives; Fixed Income Securities in General; Basics of the Bond Market; Types of issues and special characteristics; Bond coupon; Bond maturity; Bond pricing; Yield measures; Duration; Corporate bonds; Municipal bonds; Zero coupon bonds; Risks of investment in bonds; Definition of Financial Instruments; Financial asset; Financial liability; Equity instrument; Derivative; Categories of Financial Instruments-An Overview; Amendment made through IFRS 9 327 $aUS GAAP proposals Fair value through profit or loss (FVPL); Available-for-sale; Held-to-Maturity (HTM); Questions; Theory questions; Chapter 2: Fixed Income Securities-Fair Value through Profit or Loss; Learning Objectives; Meaning and Definition of Fixed Income Securities; Classification of Debt Securities as ""Fair Value through Profit or Loss""; Fair value concept; Financial assets and financial liabilities held for trading; Fixed income security as a hedged item; Accounting for Fixed Income Securities; Trade Life Cycle for Fixed Income Securities-Fair Value through Profit or Loss 327 $aAdditional events in the trade life cycle Buy the bond; Accrued interest purchased; Pay the contracted amount for the bond; Corporate Action; Coupon accrual; Reversal of accrued interest purchased; Coupon receipt; On accounting for interest based on amortization; Accrual of interest on valuation date; Valuation of bond on valuation date; Reversal of interest accrued; On selling the bond (liquidation); Interest on bonds sold; Receive the consideration; Ascertain the profit/loss on the sale; FX revaluation process; FX translation process; Additional Events in the Trade Life Cycle 327 $aEarly redemption Maturity; Write off; Complete Solution to the Illustration; FX Revaluation and FX Translation Process; Functional currency, foreign currency and presentation currency; Primary economic environment; Primary factors; Additional factors; Additional factors for a foreign operation; Foreign currency transaction; Initial recognition; Monetary and non-monetary items; Carrying amount-non-monetary assets; Exchange differences on monetary items; Exchange differences on non-monetary items; FX revaluation process; FX translation process; FX revaluation entries; FX translation entries 327 $aConsummated FX translation entry Transient FX translation entries; Distinction between Capital Gain and Currency Gain; Illustration 1: Investment in Bonds held for Trading Purposes; Bond-trading-Problem 1-USD; Solution to Illustration 1: Investment in Bonds held for Trading Purposes; Problem 1: Investment in Bonds (Trading) in Foreign Currency (AUD); Accounting Entries in Functional Currency; Summary; Questions; Theory questions; Objective questions; Journal questions; 1. Bond-trading-problem-USD; 2. Bond-trading-problem-GBP; 3. Bond-trading-problem-JPY 327 $aChapter 3: Fixed Income Securities-Available-for-Sale 330 $aA comprehensive guide to new and existing accounting practices for fixed income securities and interest rate derivatives The financial crisis forced accounting standard setters and market regulators around the globe to come up with new proposals for modifying existing practices for investment accounting. Accounting for Investments, Volume 2: Fixed Income and Interest Rate Derivatives covers these revised standards, as well as those not yet implemented, in detail. Beginning with an overview of the financial products affected by these changes-defining each product, the way 606 $aFixed-income securities 606 $aPortfolio management 615 4$aFixed-income securities. 615 4$aPortfolio management. 676 $a332.63/2044 676 $a332.632044 676 $a657.8333 700 $aSubramani$b R. Venkata$0897392 801 0$bAU-PeEL 801 1$bAU-PeEL 801 2$bAU-PeEL 906 $aBOOK 912 $a9910139630303321 996 $aAccounting for Investments, Fixed Income Securities and Interest Rate Derivatives$92145052 997 $aUNINA