- NY Credits : 8.0
- TX Credits : 8.0
Accounting for Derivatives and Hedging Activities
This is the ideal financial derivatives course. It includes detailed coverage of Topic 815, Derivatives and Hedging. Additional course highlights include qualifying criteria of fair value and cash flow hedges and their accounting, designation of certain intercompany derivatives as hedging instruments in cash flow hedges of foreign currency risk, and identification of foreign-currency-denominated assets and liabilities as hedged items in fair value or cash flow hedges.
Upon successful completion of Accounting for Derivatives and Hedging Activities, the user should be able to:
explain fair value hedges,
identify cash flow hedges, and
explain foreign currency hedges.