Accounting for derivatives intermediate

Short course

Inhouse

Price on request

Description

  • Type

    Short course

  • Level

    Intermediate

  • Methodology

    Inhouse

  • Duration

    1 Day

This full day programme illustrates in detail the various accounting techniques for the financial assets and liabilities. It also covers in detail, hedge accounting, when it is allowed and the impact on the financials of its application. Suitable for: Anyone who needs to understand accounting for derivatives.

About this course

Sound knowledge of the fundamentals of financial statement analysis

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Course programme

This full day programme illustrates in detail the various accounting techniques for the financial assets and liabilities. It also covers in detail, hedge accounting, when it is allowed and the impact on the financials of its application.
  • Accounting categories for financial assets
  • Fair value through income statement
  • Held to maturity, available for sale and loans and receivables
  • Accounting for financial liabilities
  • Interest rate risk - value and cash flow hedging
  • Currency risk - value and cash flow hedging
  • Commodity price risk
  • Fair value hedges - interest rate risk
  • Fair value hedges - currency risk
  • Cash flow hedges - interest rate risk
  • Cash flow hedges - currency risk
  • Net investment hedge - currency risk
  • Hedge accounting requirements
  • Impact of revoking hedge designation

Accounting for derivatives intermediate

Price on request