22. Accounting for credit derivatives

  1. Vinod Kothari

Published Online: 20 MAR 2012

DOI: 10.1002/9781118390412.ch22

Credit Derivatives and Structured Credit Trading, Revised Edition

Credit Derivatives and Structured Credit Trading, Revised Edition

How to Cite

Kothari, V. (2008) Accounting for credit derivatives, in Credit Derivatives and Structured Credit Trading, Revised Edition, John Wiley & Sons (Asia) Pte. Ltd., 2 Clementi Loop, #02-01, Singapore 129809. doi: 10.1002/9781118390412.ch22

Publication History

  1. Published Online: 20 MAR 2012
  2. Published Print: 19 SEP 2008

ISBN Information

Print ISBN: 9780470822920

Online ISBN: 9781118390412

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Keywords:

  • credit derivatives;
  • derivatives accounting standards;
  • financial guarantees;
  • return swap;
  • hedge accounting

Summary

This chapter contains sections titled:

  • Whether derivatives accounting standards applicable?

  • Basics of derivative accounting rules

  • Accounting for CDSs

  • Accounting for TROR swap

  • Accounting for a CLN

  • Valuation of credit derivatives

  • Endnotes