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Taxation and Accounting for Financial Instruments
Andrew BoyntonJohn LindsayMichael Lloyd-Touc
出版IFR Publishing, 1995-10
主題Business & Economics / Accounting / GeneralBusiness & Economics / Investments & Securities / GeneralBusiness & Economics / Taxation / GeneralBusiness & Economics / International / Economics & Trade
ISBN187344608X9781873446089
URLhttp://books.google.com.hk/books?id=AQDqAAAACAAJ&hl=&source=gbs_api
註釋This text examines the impact of the new financial instruments and foreign exchange legislation on instruments commonly used for hedging interest rate and currency exposure. The book also addresses the taxation treatment of certain primary debt instruments and the impact of the forthcoming changes in the taxation of treatment of debt on such instruments. The taxation treatment is considered from the standpoint of bank and financial traders as well as other corporates.