Accounting for investments by R. Venkata Subramani

By R. Venkata Subramani

The 2008 monetary challenge highlighted the necessity for in charge company governance inside of monetary associations. the major to making sure that sufficient criteria are maintained lies with potent accounting and auditing criteria. Accounting for Investments: Equities, Futures and Options bargains a finished evaluate of those key monetary tools and their therapy within the accounting region, with specific connection with the regulatory standards. The publication makes use of the united states GAAP necessities because the commonplace version and the IFRS versions of an analogous also are given.

Accounting for Investments starts off from the fundamentals of every monetary product and:

  • defines the product
  • analyses the constitution of the product
  • evaluates its merits and disadvantages
  • describes the several occasions within the exchange cycle
  • elaborates at the accounting entries concerning those events.

The writer additionally explains how the entries are mirrored within the basic ledger debts, hence offering a macro point photograph for the reader to appreciate the impression of such accounting.

Lucidly written and informative, Accounting for Investments is a finished consultant for any specialist facing those advanced items. It additionally offers an available textual content for expertise specialists who strengthen software program and help structures for the finance industry.

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I want to express my deep gratitude to respected Sri N. Rangachary, Past Chairman of the Central Board of Direct Taxes, India and also Past Chairman of Insurance Regulatory and Development Authority, India who is also a Chartered Accountant for writing the introduction for the second volume. I take this opportunity to express my sincere thanks to my well wisher, respected Padmashri T. N. Manoharan, Past President of the Institute of Chartered Accountants of India, for writing the foreword. My sincere thanks go to all the other learned reviewers who came up with critical comments enabling me to improve this volume of the book.

The meaning of interest rate floors is explained with an illustration before covering the benefits of interest rate floors and the risk associated with it. The trade life cycle for an interest rate floor contract is given with the accounting entries to be passed at various stages. The trade life cycle for an interest rate floor contract viz. recording the trade; accounting for the upfront fee in the form of premium on the trade; receiving or paying the interest on the coupon date depending upon the actual interest rate; valuation entries on valuation date; and termination of the trade and accounting for termination fee are all covered.

30E/360: If D1 falls on the 31st, then change it to the 30th. If D2 falls on the 31st, then change it to the 30th. Each month (including February) is considered to have 30 days. 30Eϩ/360: If D1 falls on the 31st, then change it to the 30th. If D2 falls on the 31st, then change it to one and increase M2 by one. 30E*/360: If D1 ϭ 31 then D1 ϭ 30; If D2 ϭ 31, then D2 ϭ 30, D1 ϭ D1; This caters for the specific instance of 28 interest days for February. ACT/360: Numerator ϭ the actual number of days between two dates.

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