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The Cash Flow Classification of Payments and Receipts Associated with the Termination of Interest Rate Swaps

Sponsored By Georgia Tech Financial Analysis Lab

Topics:
Accounting > Accounting Standards , Cash Flow
Banking & Capital Markets > Debt/Bonds

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Abstract:
In this research report we discuss (1) why firms swap interest payments, (2) the essentials of swap accounting, (3) the reasons for swap terminations, (4) swap-termination accounting, and (5) the classification of cash receipts and payments from swap terminations. The study also includes company input on cash flow classification decisions and recommendations for GAAP changes.
DETAILS
Sponsored by: Georgia Tech Financial Analysis Lab
Posted: January 04, 2008
Length: 23 pages
Format: PDF (106 kb)
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