- TX Credits : 0.2
The value of a derivative generally fluctuates based on changes in one or more underlying items. For instance, the value of a derivative may vary based on a specific interest rate, security price, commodity price, foreign exchange rate, index, or other item. This overview will explore some possible accounting effects of COVID-19 under Topic 815, Derivatives and Hedging.
This overview course may be appropriate for professionals at all organizational levels.
Thomson Reuters is committed to bringing innovative solutions to you, now including nano-learning! As per NASBA Standards, a nano-learning course is a 10-minute, electronic, self-study course in which you are eligible to earn 1/5 (or 0.2) CPE credits.
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Upon successful completion of this course, the user should be able to:
recognize some possible accounting effects of the coronavirus disease 2019 (COVID-19) under Topic 815, Derivatives and Hedging.