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Keywords: Contracts
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Journal Articles
Journal:
Balance Sheet
Balance Sheet (2002) 10 (2): 32–40.
Published: 01 June 2002
... income often cannot be counted as such on the accounting books, since it is theoretical rather than “real”, depending on the behaviour of rates. FRAs are contracts settled in cash which enable the buyer to agree a pre‐determined interest rate for a set period of time. If rates rise above the agreed...
