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Accounting for Interest Rate Swaps
Journal of Accounting, Auditing & Finance, 1987There are major accounting issues for both the counterparties and the principal of an interest rate swap transaction. Currently, the market for swaps well exceeds $150 billion, and at this writing there are no explicit accounting standards for such transactions. This paper defines the basic swap transaction and the relevant accounting issues and offers
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Interest-Rate Swaps and Arbitrage [PDF]
Finance a uver - Czech Journal of Economics and Finance, 2001 Three approaches toward the determination of fixed swap rates are presented in this article: a swap as a portfolio of bonds with a fixed and floating coupon, a swap as a portfolio of forwards, and a swap as the difference between the cap and the floor (zero-collar). Later in the paper, credit risk is taken in consideration.
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Interest Rate Swaps and Corporate Financing Choices
The Journal of Finance, 1992ABSTRACTThis paper describes the firm's decision to borrow short‐term versus long‐term and shows how the introduction of interest rate swaps affects this choice. The model shows that in the absence of a swap market, interest rate uncertainty can lead firms to substitute long‐term for short‐term financing.
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Oil, Foreign Exchange Swaps and Interest Rates in the GCC Countries
Emerging Markets Finance and Trade, 2022Nawaf Almaskati
exaly
Forward Rate Agreements and Interest Rate Swaps
2000Swaps in all but name have been around for many years. Originally conceived to help stabilise currencies and facilitate financial activities between governments as long ago as the 1920s, they have, in recent years, developed beyond recognition from their forerunners and now play a major global role in corporate sector financing.
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