Accounting for Derivatives
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.

Course Publication Date: February 06, 2017

This course is available with NO ADDITIONAL FEE if you have an active self study membership or can be purchased for $25.00!

Author:Delta CPE
Course No:ACT-DERIV-4726
Recommended CPE:2.50
Delivery Method:QAS Self Study
Level of Knowledge:Basic
Prerequisites:Basic Accounting
Advanced Preparation:None
Recommended Field of Study:Accounting
  
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Learning Objectives
  • Identify the attributes of conventional and derivative financial instruments.
  • Recognize the risks associated with derivatives.
  • Identify the accounting requirements for different derivatives and the related disclosure requirements.

CPE Depot Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

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