Accounting for Investments, Volume 2--Fixed Income and by R. Venkata Subramani

By R. Venkata Subramani

The monetary trouble that all started in mid-2007 led to the accounting common setters and marketplace regulators around the globe to come back up with a number of proposals to switch the accounting criteria. Accounting for Investments, quantity 2: fastened 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 dependent, its merits and downsides, and the several occasions within the alternate lifestyles cycle. It then provides an exhaustive remedy of varied accounting entries that are supposed to be recorded via any entity retaining investments within the type of mounted source of revenue securities and rate of interest derivatives.

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Call feature: This is a provision that allows the issuer to repay the bond before the maturity date. The issuer will “call” his bond if the interest rate index is lower than when the bond was originally issued. From the investor’s perspective, it means that the bond gets prepaid if the bond earns too much interest compared to the prevailing market rates. Put feature: This is a provision that gives investors the right to put the bond back to the issuer to redeem the bond before the maturity date.

In return for the money lent, the issuer provides the investor with a certificate in which it promises to pay a specified rate of interest during the life of the bond and to repay the face value of the bond (the principal) when it matures, or comes due. S. government securities; municipal bonds; corporate bonds; mortgage- and asset-backed securities; federal agency securities; and foreign government bonds. BASICS OF THE BOND MARKET Types of issues and special characteristics Various governments issue government bonds in their own currency and sovereign bonds in foreign currencies.

R. Venkata Subramani Chennai CHAPTER 1 Fixed Income Securities—Theory LEARNING OBJECTIVES After studying this chapter you will be able to get a grasp of the following: Fixed income securities in general Basics of the bond market Types of issues and special characteristics Bond coupons Bond maturity Bond pricing Yield measures—current yield, yield to maturity, and yield to call Duration Corporate bonds Municipal bonds Risks of investment in bonds Definition of financial instruments An overview of the categories of financial instruments Recent amendments to accounting standards relating to financial instruments FIXED INCOME SECURITIES IN GENERAL Fixed income refers to any type of investment that yields a regular (or fixed) return.

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