Accounting Treatment and Tax Implications of Repo Transactions

Journal
Tam, A.; Yu, J.
China (People's Rep.)
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2013 (Volume 15), No. 6
FormatPDF
EUR
40
| USD
45
(VAT excl.)

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.