The Resource Accounting and tax treatment of exchange-traded funds

Accounting and tax treatment of exchange-traded funds

Label
Accounting and tax treatment of exchange-traded funds
Title
Accounting and tax treatment of exchange-traded funds
Creator
Subject
Language
eng
Summary
Exchange-traded funds (ETFs) are investment products that were introduced on the North American markets in 1993 to track the performance of an index or a basket of stocks which have become a huge success and are among the most heavily traded securities in the world today. This article outlines the main characteristics of ETFs, compares them with similar investment tools and addresses the accounting and tax treatment that may apply to such financial instruments under French generally accepted accounting principles
Citation source
In: Derivatives and financial instruments. - Amsterdam. - Vol. 7 (2005),
http://library.link/vocab/creatorName
Marciniak, S
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • financial instrument
  • investment fund
Label
Accounting and tax treatment of exchange-traded funds
Instantiates
Publication
Label
Accounting and tax treatment of exchange-traded funds
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
Processing Feedback ...