By R. Venkata Subramani
The monetary drawback that all started in mid-2007 ended in the accounting usual setters and industry regulators around the globe to return up with a number of proposals to switch the accounting criteria. Accounting for Investments, quantity 2: mounted source of revenue and rate of interest Derivatives covers the revised criteria which are already said and covers the proposals which are at the moment being reviewed. The publication starts off with the fundamentals for the monetary items lined, defining the product, how it is dependent, its merits and downsides, and different occasions within the exchange existence cycle. It then supplies an exhaustive remedy of assorted accounting entries that are meant to be recorded by means of any entity maintaining investments within the type 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
Never in the past have we seen such rapid succession of accounting standards issued on financial instruments continuously being revised and fine-tuned, based on input received from the accounting fraternity and other users of financial statements across the globe. While these measures are an attempt to bring about a better accounting model by plugging the inherent gaps and inconsistencies in today’s complex economic environment, no one can say for sure whether these changes would prevent such occurrence of financial crises in the future.
However, if such instruments are securitized, they will meet the definition of a debt security. CLASSIFICATION OF DEBT SECURITIES AS “FAIR VALUE THROUGH PROFIT OR LOSS” As per US GAAP 320-1-25-1, an entity shall classify debt securities into “trading” if it is acquired with the intent of selling it within hours or days. However, at acquisition an entity is not precluded from classifying as “trading” a security it plans to hold for a longer period. Classification of a security as trading shall not be precluded simply because the entity does not intend to sell it in the near term.
Not all municipal bonds offer income exempt from both federal and state taxes. There is an entirely separate market of municipal issues that are taxable at the federal level but which still offer a tax exemption on interest paid to residents of the state of issuance. Most of this municipal bond information refers to munis, which are free of federal taxes. See the section on Taxable Municipal Bonds for more about taxable municipal issues. Zero coupon bonds Zero coupon bonds are bonds that do not pay interest during the life of the bond.
Accounting for Investments, Volume 2--Fixed Income and Interest Rate Derivatives. A Practitioner's Handbook by R. Venkata Subramani