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2#
发表于 2013-4-28 11:11
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Are you saying that they don’t include the accrued interest in their determination of swap’s carrying value on the balance sheet and this why you are confused? Your question is a little unclear…
If so, then I have seen firms in the past bury their interest receivable and/or interest payable on derivatives in other assets/liabilities, with disclosure in the footnotes, as necessary… the preparer of the financials should consider the materiality of the accrued interest payable, in your case, and determine where/how to disclose the amount of the accrual to the users of the financials. |
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