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Accounting for Investments, Fixed Income Securities and Interest Rate Derivatives [[electronic resource] ] : Fixed Income and Interest Rate Derivatives - A Practitioner's Handbook
| Accounting for Investments, Fixed Income Securities and Interest Rate Derivatives [[electronic resource] ] : Fixed Income and Interest Rate Derivatives - A Practitioner's Handbook |
| Autore | Subramani R. Venkata |
| Edizione | [1st edition] |
| Pubbl/distr/stampa | Chichester, : Wiley, 2011 |
| Descrizione fisica | 1 online resource (743 p.) |
| Disciplina |
332.63/2044
332.632044 657.8333 |
| Soggetto topico |
Fixed-income securities
Portfolio management |
| ISBN |
1-119-19946-8
1-283-20358-8 9786613203588 0-470-82904-4 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Accounting 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
US 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 Additional 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 Early 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 Consummated 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 Chapter 3: Fixed Income Securities-Available-for-Sale |
| Record Nr. | UNINA-9910139630303321 |
Subramani R. Venkata
|
||
| Chichester, : Wiley, 2011 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Accounting for Investments, Fixed Income Securities and Interest Rate Derivatives [[electronic resource] ] : Fixed Income and Interest Rate Derivatives - A Practitioner's Handbook
| Accounting for Investments, Fixed Income Securities and Interest Rate Derivatives [[electronic resource] ] : Fixed Income and Interest Rate Derivatives - A Practitioner's Handbook |
| Autore | Subramani R. Venkata |
| Edizione | [1st edition] |
| Pubbl/distr/stampa | Chichester, : Wiley, 2011 |
| Descrizione fisica | 1 online resource (743 p.) |
| Disciplina |
332.63/2044
332.632044 657.8333 |
| Soggetto topico |
Fixed-income securities
Portfolio management |
| ISBN |
1-119-19946-8
1-283-20358-8 9786613203588 0-470-82904-4 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Accounting 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
US 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 Additional 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 Early 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 Consummated 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 Chapter 3: Fixed Income Securities-Available-for-Sale |
| Record Nr. | UNINA-9910818326503321 |
|
Subramani R. Venkata
|
||
| Chichester, : Wiley, 2011 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Equities, futures and options [[electronic resource] /] / R. Venkata Subramani
| Equities, futures and options [[electronic resource] /] / R. Venkata Subramani |
| Autore | Subramani R. Venkata |
| Edizione | [1st edition] |
| Pubbl/distr/stampa | Singapore : , : John Wiley & Sons, (Asia), , 2009 |
| Descrizione fisica | 1 online resource (672 p.) |
| Disciplina | 657.8333 |
| Collana | Accounting for investments |
| Soggetto topico | Investments - Accounting |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-119-19970-0
1-283-40160-6 9786613401601 1-118-17959-5 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Accounting for Investments: Equities, Futures and Options; Contents; Foreword; Preface; Acknowledgments; Chapter 1: Financial Instruments; Learning Objectives; Accounting Standards for Financial Instruments; Definition of Financial Instruments; Categories of Financial Instruments; Fair Value Measurement Concepts; Recognition and Derecognition of Financial Instruments; Types of Investments; Difference between Investment and Speculation; Two Major Standards: U.S. GAAP and IFRS; Summary; Exercises; Chapter 2: Accounting for Equity Investments: Trading; Learning Objectives
Accounting Standards for Equity InvestmentsDefinition of Equity Securities; Passive Investments: Less than 20 Percent; Significant Influence: 20-50 Percent; Controlling Interest-More than 50 Percent; Exchange-Traded Securities versus Over-the-counter Securities; The Trade Life Cycle for Equity Trading Securities; FX Revaluation and FX Translation Process; Trade Date Accounting versus Settlement Date Accounting; Distinction between Capital Gains and Currency Gains; Summary; Exercises; Chapter 3: Accounting for Equity Investments: Available-for-Sale; Learning Objectives Accounting Standards for Equity Investments: Available-for-saleBasic Understanding of AFS; The Trade Life Cycle for Available-for-sale Equity; FX Translation on AFS Securities; Impairment of AFS Securities; Summary; Exercises; Chapter 4: Transfer of Categories; Learning Objectives; Transfer between Categories; Presentation in Income Statement; Deferred Tax Effects on Unrealized Gain/Loss; Summary; Exercises; Chapter 5: Equity Derivatives: Theory; Learning Objectives; Accounting Standards for Equity Derivatives; Derivatives in a Financial Security Definition of Derivatives per Accounting StandardsForward Contract; Futures Contract; Futures versus Forwards; Components of a Futures Contract; Open Interest in Derivatives Contracts; Method of Computing Open Interest; What Does Change in Open Interest Indicate?; Pricing of a Futures Contract; Stock Futures and Index Futures; Summary; Exercises; Chapter 6: Accounting for Equity Index Futures; Learning Objectives; The Trade Life Cycle for Equity Index Futures; Illustrations with FX Translation; Summary; Exercises; Chapter 7: Accounting for Equity Stock Futures; Learning Objectives Trade Life Cycle for Equity Stock FuturesIllustrations; Summary; Exercises; Chapter 8: Accounting for Equity Call Options; Learning Objectives; Accounting Standards-Derivative Instruments and Hedging Activities; Trade Life Cycle for ETOs-Long Call Non-hedging; Illustrations; Trade Life Cycle for Exchange-Traded Options-On Writing a Call Option; Illustrations; Summary; Exercises; Chapter 9: Accounting for Equity Put Options; Learning Objectives; Trade Life Cycle for Exchange-Traded Options-Long Put, Non-hedging; Illustrations Trade Life Cycle for Exchange-Traded Options-On Writing a Put Option |
| Record Nr. | UNINA-9910139736803321 |
|
Subramani R. Venkata
|
||
| Singapore : , : John Wiley & Sons, (Asia), , 2009 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Equities, futures and options [[electronic resource] /] / R. Venkata Subramani
| Equities, futures and options [[electronic resource] /] / R. Venkata Subramani |
| Autore | Subramani R. Venkata |
| Edizione | [1st edition] |
| Pubbl/distr/stampa | Singapore : , : John Wiley & Sons, (Asia), , 2009 |
| Descrizione fisica | 1 online resource (672 p.) |
| Disciplina | 657.8333 |
| Collana | Accounting for investments |
| Soggetto topico | Investments - Accounting |
| ISBN |
1-119-19970-0
1-283-40160-6 9786613401601 1-118-17959-5 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Accounting for Investments: Equities, Futures and Options; Contents; Foreword; Preface; Acknowledgments; Chapter 1: Financial Instruments; Learning Objectives; Accounting Standards for Financial Instruments; Definition of Financial Instruments; Categories of Financial Instruments; Fair Value Measurement Concepts; Recognition and Derecognition of Financial Instruments; Types of Investments; Difference between Investment and Speculation; Two Major Standards: U.S. GAAP and IFRS; Summary; Exercises; Chapter 2: Accounting for Equity Investments: Trading; Learning Objectives
Accounting Standards for Equity InvestmentsDefinition of Equity Securities; Passive Investments: Less than 20 Percent; Significant Influence: 20-50 Percent; Controlling Interest-More than 50 Percent; Exchange-Traded Securities versus Over-the-counter Securities; The Trade Life Cycle for Equity Trading Securities; FX Revaluation and FX Translation Process; Trade Date Accounting versus Settlement Date Accounting; Distinction between Capital Gains and Currency Gains; Summary; Exercises; Chapter 3: Accounting for Equity Investments: Available-for-Sale; Learning Objectives Accounting Standards for Equity Investments: Available-for-saleBasic Understanding of AFS; The Trade Life Cycle for Available-for-sale Equity; FX Translation on AFS Securities; Impairment of AFS Securities; Summary; Exercises; Chapter 4: Transfer of Categories; Learning Objectives; Transfer between Categories; Presentation in Income Statement; Deferred Tax Effects on Unrealized Gain/Loss; Summary; Exercises; Chapter 5: Equity Derivatives: Theory; Learning Objectives; Accounting Standards for Equity Derivatives; Derivatives in a Financial Security Definition of Derivatives per Accounting StandardsForward Contract; Futures Contract; Futures versus Forwards; Components of a Futures Contract; Open Interest in Derivatives Contracts; Method of Computing Open Interest; What Does Change in Open Interest Indicate?; Pricing of a Futures Contract; Stock Futures and Index Futures; Summary; Exercises; Chapter 6: Accounting for Equity Index Futures; Learning Objectives; The Trade Life Cycle for Equity Index Futures; Illustrations with FX Translation; Summary; Exercises; Chapter 7: Accounting for Equity Stock Futures; Learning Objectives Trade Life Cycle for Equity Stock FuturesIllustrations; Summary; Exercises; Chapter 8: Accounting for Equity Call Options; Learning Objectives; Accounting Standards-Derivative Instruments and Hedging Activities; Trade Life Cycle for ETOs-Long Call Non-hedging; Illustrations; Trade Life Cycle for Exchange-Traded Options-On Writing a Call Option; Illustrations; Summary; Exercises; Chapter 9: Accounting for Equity Put Options; Learning Objectives; Trade Life Cycle for Exchange-Traded Options-Long Put, Non-hedging; Illustrations Trade Life Cycle for Exchange-Traded Options-On Writing a Put Option |
| Record Nr. | UNINA-9910829869603321 |
|
Subramani R. Venkata
|
||
| Singapore : , : John Wiley & Sons, (Asia), , 2009 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Equities, futures and options [[electronic resource] /] / R. Venkata Subramani
| Equities, futures and options [[electronic resource] /] / R. Venkata Subramani |
| Autore | Subramani R. Venkata |
| Edizione | [1st edition] |
| Pubbl/distr/stampa | Singapore : , : John Wiley & Sons, (Asia), , 2009 |
| Descrizione fisica | 1 online resource (672 p.) |
| Disciplina | 657.8333 |
| Collana | Accounting for investments |
| Soggetto topico | Investments - Accounting |
| ISBN |
1-119-19970-0
1-283-40160-6 9786613401601 1-118-17959-5 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Accounting for Investments: Equities, Futures and Options; Contents; Foreword; Preface; Acknowledgments; Chapter 1: Financial Instruments; Learning Objectives; Accounting Standards for Financial Instruments; Definition of Financial Instruments; Categories of Financial Instruments; Fair Value Measurement Concepts; Recognition and Derecognition of Financial Instruments; Types of Investments; Difference between Investment and Speculation; Two Major Standards: U.S. GAAP and IFRS; Summary; Exercises; Chapter 2: Accounting for Equity Investments: Trading; Learning Objectives
Accounting Standards for Equity InvestmentsDefinition of Equity Securities; Passive Investments: Less than 20 Percent; Significant Influence: 20-50 Percent; Controlling Interest-More than 50 Percent; Exchange-Traded Securities versus Over-the-counter Securities; The Trade Life Cycle for Equity Trading Securities; FX Revaluation and FX Translation Process; Trade Date Accounting versus Settlement Date Accounting; Distinction between Capital Gains and Currency Gains; Summary; Exercises; Chapter 3: Accounting for Equity Investments: Available-for-Sale; Learning Objectives Accounting Standards for Equity Investments: Available-for-saleBasic Understanding of AFS; The Trade Life Cycle for Available-for-sale Equity; FX Translation on AFS Securities; Impairment of AFS Securities; Summary; Exercises; Chapter 4: Transfer of Categories; Learning Objectives; Transfer between Categories; Presentation in Income Statement; Deferred Tax Effects on Unrealized Gain/Loss; Summary; Exercises; Chapter 5: Equity Derivatives: Theory; Learning Objectives; Accounting Standards for Equity Derivatives; Derivatives in a Financial Security Definition of Derivatives per Accounting StandardsForward Contract; Futures Contract; Futures versus Forwards; Components of a Futures Contract; Open Interest in Derivatives Contracts; Method of Computing Open Interest; What Does Change in Open Interest Indicate?; Pricing of a Futures Contract; Stock Futures and Index Futures; Summary; Exercises; Chapter 6: Accounting for Equity Index Futures; Learning Objectives; The Trade Life Cycle for Equity Index Futures; Illustrations with FX Translation; Summary; Exercises; Chapter 7: Accounting for Equity Stock Futures; Learning Objectives Trade Life Cycle for Equity Stock FuturesIllustrations; Summary; Exercises; Chapter 8: Accounting for Equity Call Options; Learning Objectives; Accounting Standards-Derivative Instruments and Hedging Activities; Trade Life Cycle for ETOs-Long Call Non-hedging; Illustrations; Trade Life Cycle for Exchange-Traded Options-On Writing a Call Option; Illustrations; Summary; Exercises; Chapter 9: Accounting for Equity Put Options; Learning Objectives; Trade Life Cycle for Exchange-Traded Options-Long Put, Non-hedging; Illustrations Trade Life Cycle for Exchange-Traded Options-On Writing a Put Option |
| Record Nr. | UNINA-9910840570103321 |
|
Subramani R. Venkata
|
||
| Singapore : , : John Wiley & Sons, (Asia), , 2009 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||