Interest Rate Swaps Accounting Vs Economics

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Interest Rate Swaps: Accounting vs. Economics A

Interest Rate Swaps: Accounting vs. Economics A

www.kawaller.com

March/April 2007 www.cfapubs.org 15 Financial Analysts Journal Volume 63 • Number 2 ©2007, CFA Institute PERSPECTIVES Interest Rate Swaps: Accounting vs. Economics Ira G. Kawaller

Economic, Rates, Interest, Accounting, Swaps, Interest rate swaps, Accounting vs

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Interest Rate Swaps: Accounting vs. Economics