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The Effects of the Coronavirus on Accounting for Derivatives  

CATEGORY: Accounting & Auditing
  Nano Learning
0.2 CPE Credits
Level: Overview

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.

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