Accounting and Tax Rules for Derivatives (Frank J. Fabozzi, #63) (Frank J. Fabozzi, #63)

by Mark J. P. Anson

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Derivatives and credit derivatives have emerged as significant areas of interest in portfolio planning and risk management.In this book, Mark Anson examines the accounting and taxation implications of these instruments, including the new accounting rules for derivative instruments promulgated by the financial Accounting Standards in the United States, the Accounting Standards Board in Great Britain, and the International Accounting Standards Committee. Regulatory requirements for disclosing derivatives and tax considerations for derivative instruments are discussed (including TRA-97.) Additionally, the book reviews the regulatory accounting deadlines introduced by the Securities and Exchange Commission and the Commodity Futures Trading Commission.
  • ISBN10 0471732745
  • ISBN13 9780471732747
  • Publish Date 30 November 2004 (first published 31 October 1999)
  • Publish Status Active
  • Out of Print 18 February 2022
  • Publish Country US
  • Imprint John Wiley & Sons Inc
  • Format Hardcover
  • Pages 188
  • Language English