By R. Venkata Subramani
The monetary predicament that begun in mid-2007 led to the accounting typical setters and industry regulators around the globe to return up with a number of 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 said and covers the proposals which are at present being reviewed. The e-book starts with the fundamentals for the monetary items lined, defining the product, how it is established, its merits and downsides, and different occasions within the exchange lifestyles cycle. It then supplies an exhaustive remedy of assorted accounting entries that are supposed to be recorded by way of any entity maintaining investments within the type of mounted source of revenue securities and rate of interest derivatives.
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Additional resources for Accounting for Investments, Volume 2--Fixed Income and Interest Rate Derivatives. A Practitioner's Handbook
I want to particularly thank my parents, S. Ramachandran and Parimala Ramachandran, who constantly motivated me to complete the second volume amidst my other commitments. Last but not the least, my heartfelt gratitude goes out to my loving wife, Dr. Rama, and my affectionate daughter, Ramya, who encouraged and motivated me constantly to pursue my goal of completing the second volume. 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.
Bond maturity The bond’s maturity date refers to a future date on which the issuer pays the principal to the investor. Bond maturities usually range from one year up to 30 years or even more. But this maturity date must be seen as the last future date (except if the borrower is in default) on which the investor will receive the principal amount from the issuer. Depending on redemption features, the real reimbursement date can be very different (much shorter). These redemption features usually give the right to the investors and/or the issuer to advance the maturity date of the bond.
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.