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Searching Content indexed under Commodities/Derivatives/Stock Exchanges by Grant Thornton LLP ordered by Published Date Descending.
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1
Wyden Proposes Discussion Draft To Mark-To-Market Derivatives
Senate Finance Committee ranking minority member Ron Wyden, D-Ore., released a discussion draft last week that would reform the tax treatment of derivatives.
United States
6 Jun 2016
2
IRS Issues Temporary Regulations Related To Notional Principal Contracts
Three types of payment generally relate to an NPC: (i) periodic payments, (ii) nonperiodic payments and (iii) termination payments.
United States
29 May 2015
3
IRS Issues Final Regulations Related To Derivatives Under Section 1001
The IRS on Nov. 6 issued final regulations under Treas. Reg. Section 1.1001-4 (T.D. 9639), which provide that certain transfers or assignments of a derivative do not result in exchange treatment for the nonassigning counterparty.
United States
3 Dec 2013
4
Evaluating Embedded Conversion Features: How To Determine Whether Conversion Options Require Derivative Accounting - May 2013
A step by step description of the process for evaluating a conversion feature embedded in a debt or equity instrument, in order to determine the appropriate accounting.
United States
21 May 2013
5
On The Horizon For IFRS - February 19, 2013
A summary of the IASB issues discussed at the January 2013 meeting.
United States
26 Feb 2013
6
Camp Releases Tax Reform Discussion Draft On Financial Products
House Ways and Means Committee Chair Dave Camp, R-Mich., on Jan. 24 released a discussion draft for reforming the tax treatment of many securities transactions and financial products.
United States
25 Feb 2013
7
On The Horizon For IFRS - November 20, 2012
At the October 2012 joint IASB / FASB meeting the following issues were discussed:
United States
4 Dec 2012
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