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Course Details

Accounting for Derivatives and Hedges - by Steven Bragg (Course Id 781)

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Author : Steven Bragg, CPA
Status : Production
CPE Credits : 3.0
IRS Credits : 0
Price : $29.95
Passing Score : 70%
Primary Subject-Field Of Study:

Accounting - Accounting and Auditing for Course Id 781

Description :

Accounting for Derivatives and Hedges describes a number of derivatives that can be used to mitigate certain types of risk, with an emphasis on how these derivatives are deployed. The course also notes the accounting, controls, and disclosures for derivatives and hedges, with specific emphasis on cash flow hedges and fair value hedges.

Usage Rank : 0
Release : 2015
Version : 1.0
Prerequisites : None
Experience Level : Overview
Additional Contents : Complete, no additional material needed
Additional Links :
Advance Preparation : None
Delivery Method : Self-Study
Intended Participants : Anyone needing Continuing Professional Education (CPE)
Revision Date : 21-May-2015
NASBA Course Declaration : Participants must complete the final examination within one year of purchase and with a minimum passing grade of 70% or better to receive CPE credit unless otherwise noted on the Course History page (i.e. California Ethics must score 90% or better). After logging in click on the Course History links on your My Courses page for the Begin date and Expire date for the Final Exam.
Approved Audience :

NASBA QAS - NASBA Registry - 781

Keywords : Accounting, Accounting, Derivatives, Hedges, Steven, Bragg, cpe, cpa, online course
Learning Objectives :

Course Learning Objectives

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

Chapter 1
Derivatives and Hedging Transactions

Identify the main aspects of foreign exchange and interest rate risk and the methods available to mitigate them.

Chapter 2
Accounting for Derivatives and Hedges

Note the accounting for derivative speculation, and the classifications for hedges and investments. Recognize the methods used to measure hedge effectiveness.
Course Contents :

Chapter 1 - Derivatives and Hedging Transactions

What is a Derivative?

What is a Hedge?

What is Risk?

Foreign Exchange Risk

Interest Rate Risk

Credit Risk

Foreign Exchange Risk Management Alternatives

Take No Action

Avoid Risk

Shift Risk

Time Compression

Build Reserves

Maintain Local Reserves

Hedging

Interest Rate Risk Management Alternatives

Take No Action

Avoid Risk

Asset and Liability Matching

Hedging

Credit Risk Management Alternatives

Take No Action

Alter the Credit Policy

Enhance Collection Activities

Foreign Exchange Hedging Instruments

Loan Denominated in a Foreign Currency

The Forward Contract

The Futures Contract

The Currency Option

The Cylinder Option

Swaps

Interest Rate Hedging Instruments

The Forward Rate Agreement

The Futures Contract

Interest Rate Swaps

Interest Rate Options

Interest Rate Swaptions

Credit Risk Hedging Instruments

Credit Risk

Credit Default Swaps

Chapter 2 - Accounting for Derivatives and Hedges

Other Comprehensive Income

Derivative Accounting

Hedge Accounting - General

Hedge Accounting Fair Value Hedges

Hedge Accounting Cash Flow Hedges

Hedge Accounting Net Investment Hedges

Embedded Derivatives

Hedging Controls

Sample Hedging Procedure

Unhedged Foreign Exchange Gains and Losses

Derivative and Hedging Disclosures

General Disclosures

Fair Value Hedge Disclosures

Cash Flow Hedge Disclosures

Glossary

Accounting Course 781 Home: https://www.cpethink.com/accounting-cpa-courses
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