Accounting and Auditing Accounting for Derivatives

Accounting for Derivatives

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  • Course Delivery: On Demand
  • Credit Hours: 2
  • Credit Type: Accounting

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Description

Description:
A derivative is a financial instrument or other contract that derives its value from the movement of prices, interest rates, or exchange rates associated with an underlying item. Uncertainty about the future fair value of assets and liabilities or about future cash flows exposes firms to risk. One way to manage the risk associated with fair value and cash flow fluctuations is through the use of derivatives. This course addresses the accounting and disclosure requirements related to derivative financial instruments (derivatives). Also addressed are selected disclosure requirements for other financial instruments, primarily those related to fair value and concentrations of credit risk.

Topics Covered:

  • Derivative Financial Instruments and Hedging
  • Hedge Accounting
  • Concentrations of Credit Risk for All Financial Instruments
  • ASC 815, Derivatives and Hedging
  • Offsetting of Assets and Obligations
  • Transfers and Servicing of Financial Assets and Extinguishments of Liabilities
  • Options on Issuer's Securities
  • Authoritative Literature
  • ASC, FASB, and Difference between GAAP and IFRS

 

Delivery Method: Online

Category: Accounting and Auditing

Field of Study: Accounting

Level: Basic to Intermediate

Prerequisites: Basic Accounting

Passing Score: 70%

NASBA: Yes, QAS Self Study

Author: Delta Publishing

ABOUT THE SUBJECT MATTER EXPERT:
Dr. Jae K. Shim is Professor of Business at California State University, Long Beach,
California. Dr. Shim received his MBA and Ph.D. degrees from the University of California at Berkeley (Haas School of Business.) He has co-authored over 50 professional business books and has been a consultant to commercial and nonprofit organizations for over 30 years.

 

Topics Covered

  • Derivative Financial Instruments and Hedging
  • Hedge Accounting
  • Concentrations of Credit Risk for All Financial Instruments
  • ASC 815, Derivatives and Hedging
  • Offsetting of Assets and Obligations
  • Transfers and Servicing of Financial Assets and Extinguishments of Liabilities
  • Options on Issuer's Securities
  • Authoritative Literature
  • ASC, FASB, and Difference between GAAP and IFRS

 

 

Regulatory Information

Accounting for Derivatives - National Association of State Boards of Accountancy (NASBA)

  • Name:
  • National Association of State Boards of Accountancy (NASBA)
  • Phone:
  • 615-880-4200
  • Fax:
  • 615-880-4290
  • Website URL:
  • http://nasba.org/
  • Email Address:
  • [email protected]
  • Address:
  • NASBA
  • City:
  • Nashville
  • State:
  • TN
  • Zip:
  • 37219-2417
 

Prerequisites

Basic Accounting

 

Subject Matter Expert

Dr. Jae K. Shim is Professor of Business at California State University, Long Beach,
California. Dr. Shim received his MBA and Ph.D. degrees from the University of California at Berkeley (Haas School of Business.) He has co-authored over 50 professional business books and has been a consultant to commercial and nonprofit organizations for over 30 years.

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