Course ID: DERV

The Basics of Derivatives and Hedge Accounting

Derivative and hedge accounting can be complex and confusing. This course will provide an introduction to relevant accounting and financial reporting requirements, including recent FASB changes.


Learning Objectives

  • Discuss an overview of the types and elements of derivatives
  • Define hedge accounting and requirements for application to be eligible
  • Explain common hedges of financial assets and liabilities
  • Describe the impact of discontinuing hedge accounting
  • Discuss simplified hedge accounting available to nonpublic business entities

Major Topics

  • Overview of nature and types of common derivatives
  • What is hedge accounting and why it is desirable
  • Illustrations and examples of common transactions
  • Recent changes to accounting and financial reporting requirements

Advanced Preparations

None


Who Should Attend

Industry and public accountants


Fields of Study

Accounting

Prerequisites

None


Provider

Business Learning Institute

CPE Credits

2

Level

Basic

This course is available for your group as:

 

Let's Roll!

To learn more or customize this course for your group, complete this form and a BLI team member will get back with you shortly.


Or, contact BLI: 888-481-3500 or learn@blionline.org
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