By R. Venkata Subramani
The monetary hindrance that began in mid-2007 ended in the accounting normal setters and marketplace regulators around the globe to come back up with numerous proposals to change the accounting criteria. Accounting for Investments, quantity 2: mounted source of revenue and rate of interest Derivatives covers the revised criteria which are already suggested and covers the proposals which are at present being reviewed. The booklet starts off with the fundamentals for the monetary items lined, defining the product, how it is based, its benefits and downsides, and different occasions within the alternate existence cycle. It then offers an exhaustive therapy of varied accounting entries that are supposed to be recorded by way of any entity keeping investments within the kind of fastened source of revenue securities and rate of interest derivatives.
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Extra resources for Accounting for Investments, Volume 2--Fixed Income and Interest Rate Derivatives. A Practitioner's Handbook
What is very significant in the treatment of the subject in the book is that each instrument has been treated very comprehensively—its full life cycle right from its inception to its closure or redemption has been thoroughly explained and treated in a very simple, straight and lucid manner. Accounting entries that are called for at each of the stages have been fully recorded and explained in the book that makes it of great value and importance. The treatise also covers the requirements of presentation and disclosure.
His efforts are to be lauded. This work satisfies the requirements of the modern accounting theory and practices that are assuming importance. I have no doubt that the book will be one that will be welcomed by the experts in the field of finance and will also be ideally satisfying the needs of the academic and the profession. The author deserves our appreciation for his intellectual ability, clarity of thought, facile expression and above all simplicity that pervades the entire work. I along with all others will await the release and publication of the other two books on connected subjects to the present one to make the literature comprehensive and complete.
S. S. government agency securities, municipal securities, corporate bonds, convertible debt, commercial paper, all securitized debt instruments, such as collateralized mortgage obligations (CMOs) and real estate mortgage investment conduits (REMICS), and interest-only and principal-only strips. Trade accounts receivable arising from sales on credit by industrial or commercial enterprises and loans receivable arising from consumer, commercial, and real estate lending activities of financial institutions are examples of receivables that do not meet the definition of security and thus are not debt securities.