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 LEADER 03736nam 2200649 a 450 001 9910782147503321 005 20230721032614.0 010 $a1-281-72681-8 010 $a9786611726812 010 $a0-309-11962-6 035 $a(CKB)1000000000536649 035 $a(OCoLC)463177214 035 $a(CaPaEBR)ebrary10235156 035 $a(SSID)ssj0000244509 035 $a(PQKBManifestationID)11219769 035 $a(PQKBTitleCode)TC0000244509 035 $a(PQKBWorkID)10171071 035 $a(PQKB)10464774 035 $a(MiAaPQ)EBC3378362 035 $a(Au-PeEL)EBL3378362 035 $a(CaPaEBR)ebr10235156 035 $a(CaONFJC)MIL172681 035 $a(OCoLC)923278885 035 $a(EXLCZ)991000000000536649 100 $a20080802d2008 ua 0 101 0 $aeng 135 $aurcn||||||||| 181 $ctxt 182 $cc 183 $acr 200 10$aSetting the stage for international spent nuclear fuel storage facilities$b[electronic resource] $einternational workshop proceedings /$fGlenn Schweitzer and Kelly Robbins, editors ; Committee on Issues in Consolidating Spent Nuclear Fuel at International Storage Sites, Office for Central Europe and Eurasia, Development, Security, and Cooperation, Policy and Global Affairs, National Research Council of the National Academies in cooperation with the Russian Academy of Sciences 210 $aWashington, D.C. $cNational Academies Press$dc2008 215 $a1 online resource (127 p.) 300 $aBibliographic Level Mode of Issuance: Monograph 311 $a0-309-11961-8 320 $aIncludes bibliographical references. 330 $aIn May 2003, the Russian Academy of Sciences and the National Academies organized an international workshop in Moscow on the scientific issues relevant to the establishment and operation of an international spent nuclear fuel storage facility in Russia. Given the broad international interest in this topic, the academies organized a second international workshop on important issues that were not on the agenda or were not adequately discussed at the first workshop. These issues included international monitoring at the facility, transportation requirements, liability and insurance concerns, and status of Russian legislation and regulations that are important in locating and operating a facility. Relevant experience from Europe, the United States, and Asia was also considered in this 2005 workshop. This book contains the papers presented at the 2005 workshop sessions, as well as proceedings from the 2003 workshop. Together they provide an overview of the issues, and useful background for those organizations and individuals involved in further development of an international spent nuclear fuel storage facility in Russia. 606 $aSpent reactor fuels$xStorage$vCongresses 606 $aPlutonium$xRecycling$vCongresses 606 $aRadioactive waste disposal$vCongresses 615 0$aSpent reactor fuels$xStorage 615 0$aPlutonium$xRecycling 615 0$aRadioactive waste disposal 676 $a614.76 701 $aSchweitzer$b Glenn E.$f1930-$01473779 701 $aRobbins$b Kelly$01535241 712 02$aNational Research Council (U.S.).$bOffice for Central Europe and Eurasia. 712 02$aNational Academies Press (U.S.) 712 02$aRossii?skai?a akademii?a nauk. 712 02$aNational Research Council (U.S.).$bCommittee on Issues in Consolidating Spent Nuclear Fuel at International Storage Site. 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910782147503321 996 $aSetting the stage for international spent nuclear fuel storage facilities$93846692 997 $aUNINA