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Course 171032 - Accounting For Derivatives and Hedging
  Course Description
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This Course is based on the electronic .pdf file(s) Accounting For Derivatives and Hedging
by: Delta CPE   (2014 )
Field of Study: Accounting
CPE Credit: 4 Hours
Level: Basic to Intermediate
Prereqs: Basic Accounting
State Exceptions: None
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Exam Only $50.00

There is no book for this course. The course is based on an electronic .pdf file which you can download now.
*Courses must be completed for CPE credit within one year of the date of

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Electronic Downloads:
Accounting For Derivatives and Hedging
by: Delta CPE, 2014, 58 pages
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Course 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.

Course Topics:
Background Derivative Financial Instruments and Hedging
Hedge Accounting Concentrations of Credit Risk for All Financial In
ASC 815, Derivatives and Hedging Fair Value Hedges
Cash Flow Hedges Foreign Currency Hedges
Qualifying Hedge Criteria Disclosure Requirements
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