Accounting for Derivatives & Hedging

Price: $29.85

CPE Credits: 3.0

Category:

Course Number: AACSBDH

derivatives and hedging

Description:
Derivatives and hedges have a well-earned reputation for arcane accounting rules. This course cuts through the jargon to the essential accounting required for derivatives and hedges, as well as the associated controls and disclosures. It specifically emphasizes cash flow hedges and fair value hedges. In addition, it is helpful to see how derivatives are used, so the course addresses how they can be deployed to mitigate certain types of risk.  Table of Contents

Delivery Method: Online QAS Self Study.

Level: Overview.

Prerequisites: None

Advanced Preparation: None

Author: Steven Bragg, CPA

Publication: February 2015
Update: January 2018

Format: PDF
Pages: 63

Passing Grade: 70%

Exam Policies: Exam may be retaken. Course must be completed within one year of purchase.

CPE Sponsor Info : NASBA/QAS #109234. Click here to view specific state approvals.

By the end of the course participants should be able to:

  • Identify the main aspects of foreign exchange and interest rate risk and the methods available to mitigate them.
  • Identify the contents of other comprehensive income.
  • Note the accounting for derivative speculation, and the classifications for hedges and investments.
  • Recognize the methods used to measure hedge effectiveness

Description:
Derivatives and hedges have a well-earned reputation for arcane accounting rules. This course cuts through the jargon to the essential accounting required for derivatives and hedges, as well as the associated controls and disclosures. It specifically emphasizes cash flow hedges and fair value hedges. In addition, it is helpful to see how derivatives are used, so the course addresses how they can be deployed to mitigate certain types of risk.  Table of Contents

Delivery Method: Online QAS Self Study.

Level: Overview.

Prerequisites: None

Advanced Preparation: None

Author: Steven Bragg, CPA

Publication: February 2015
Update: January 2018

Format: PDF
Pages: 63

Passing Grade: 70%

Exam Policies: Exam may be retaken. Course must be completed within one year of purchase.

CPE Sponsor Info : NASBA/QAS #109234. Click here to view specific state approvals.

By the end of the course participants should be able to:

  • Identify the main aspects of foreign exchange and interest rate risk and the methods available to mitigate them.
  • Identify the contents of other comprehensive income.
  • Note the accounting for derivative speculation, and the classifications for hedges and investments.
  • Recognize the methods used to measure hedge effectiveness
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