FVTPL and Floating/floating swap: Difference between pages

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imported>Doug Williamson
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imported>Doug Williamson
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''Financial reporting.''
A swap that exchanges two floating interest rates, each being calculated on a different basis.


Fair Value Through the Statement of Profit or Loss.
Also known as a ''basis swap''.


Changes in fair value are reported through the statement of profit or loss.




== See also ==
== See also ==
*[[Fair value]]
* [[Basis swap]]
*[[FVTOCI]]
* [[Floating rate]]
*[[Statement of profit or loss]]
* [[Interest rate swap]]
* [[Swap]]

Revision as of 18:59, 29 August 2016

A swap that exchanges two floating interest rates, each being calculated on a different basis.

Also known as a basis swap.


See also