Accounting for Derivatives

This full day programme illustrates in detail the various accounting techniques for the financial assets and liabilities. It also covers in detail, hedge accounting, when it is allowed and the impact on the financials of its application.

• Accounting categories for financial assets
• Fair value through income statement
• Held to maturity, available for sale and loans and receivables
• Accounting for financial liabilities
• Interest rate risk - value and cash flow hedging
• Currency risk - value and cash flow hedging
• Commodity price risk
• Fair value hedges - interest rate risk
• Fair value hedges - currency risk
• Cash flow hedges - interest rate risk
• Cash flow hedges - currency risk
• Net investment hedge - currency risk
• Hedge accounting requirements
• Impact of revoking hedge designation