Accounting Treatment and Tax Implications of Repo Transactions

Tam, A.; Yu, J.

Accounting Treatment and Tax Implications of Repo Transactions

Journal

Author

Tam, A.; Yu, J.

Country

China (People's Rep.)

Published Date

6 December 2013

Issue

Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2013 (Volume 15), No. 6

DOI

https://doi.org/10.59403/2z65mrr

Document

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The authors provide an overview of the accounting and tax treatment of repo transactions. In addition to reviewing applicable accounting standards, sample accounting entries are presented. Implications for corporate income tax and business tax are also addressed.

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Accounting Treatment and Tax Implications of Repo Transactions