Mechanism and accounting treatment of interest rate swap

Article English OPEN
Prošić Danica (2015)
  • Publisher: Association of Serbian Banks
  • Journal: Bankarstvo (issn: 1451-4354, eissn: 2466-5495)
  • Related identifiers: doi: 10.5937/bankarstvo1501026P
  • Subject: cash flow discounting | fair value | interest rate risk | interest rate swap | hedge accounting | Finance | HG1-9999

Interest rate swap is a derivative which is today routinely used in the financial sector worldwide. As opposed to that, the swap market in Serbia is reduced to basic versions of interest rate swaps only, and is limited to the major users and providers of services in the... View more
Share - Bookmark