Accounting for Derivatives
In Accounting for Derivatives, Editor Raymond E. Perry joins with seven of today's leading financial minds to explore the state of accounting for derivatives. Instead of providing the vague, unclear explanations of derivatives normally available, these writers provide a clear, concrete overview of the subject, from a thorough description and explanation of derivatives themselves to the adequacy of management controls over derivative operations. Accounting for Derivatives provides an all-encompassing overview of derivative trading strategies and valuation techniques, explains the nuances of FASB and SEC statements, offers interpretive guidance and proposes methods to account for situations not specifically covered by current guidelines. Accountants, financial officers, finance managers and students of accounting will all benefit from the insightful analyses contained in Accounting for Derivatives.
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adjustment amortized balance sheet bond borrowing call option carrying amount changes collateral Company computed Corporation cost counterparty coupon credit risk currency swap debt securities default derivative activities derivative financial instruments disclosures discount rate discussed EITF embedded entity estimate fair value example exchange rates exercise exposure fair value FASB financial instruments fixed-rate foreign currency foreign exchange forward contracts forward rate futures contract gain or loss gains and losses hedge accounting hedged item hedging instrument income indexed interest expense interest rate risk interest rate swap investment investors issued issuer LIBOR loans market prices market value maturity ments mortgage obligation payments percent period pool portfolio premium prepayments present value principal purchased put option receivables recourse risk management risk-free sale accounting securitization seller servicing fee SFAS specified spot rate swap contract swaption trading transferor U.S. dollar underlying valuation volatility written options yield curve