• Course Information

    Title: Accounting for Derivatives
    Category: Accounting and Auditing
    Field of Study: Accounting
    Course Code: A018-0390
    CPE Credits: 2.5
    Price: $24.95
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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.

Delivery Method:

Level: Overview

Prerequisites: None

Advanced Preparation: None

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Course Details

Author: Delta Publishing

Category: Accounting and Auditing

Field of Study: Accounting

Passing Score: 70%

Publication Date: 08/09/2018

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Objectives

Objectives:
1. Identify the attributes of conventional and derivative financial instruments.
2. Recognize the risks associated with derivatives.
3. Identify the accounting requirements for different derivatives and the related disclosure requirements.

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Profession

NASBA: Yes

QAS: Yes

CPA: Suitable for all CPAs

IRS: No IRS credit for Enrolled Agents.

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