Mechanism and accounting treatment of interest rate swap

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 financial market. Banks in Se...

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Bibliographic Details
Main Author: Prošić Danica
Format: Article
Language:English
Published: Association of Serbian Banks 2015-01-01
Series:Bankarstvo
Subjects:
Online Access:http://scindeks-clanci.ceon.rs/data/pdf/1451-4354/2015/1451-43541501026P.pdf