Purchase Course

Introduction to Hedge Accounting   

1

Total CPE
Tuition
$125.00
Approximate Length
01:00:00
Course Number
19-WB-205
1

Total CPE
Tuition
$125.00
Approximate Length
01:00:00
Course Number
19-WB-205

Course Details

In this module, you will learn about what hedging is, and the accounting for cash flow, fair value and net investment hedges under ASC 815. Entities are exposed to risks, some of which they hedge with derivative instruments. It is important to understand the hedge strategies that can be employed, as well as the special accounting for these hedges under ASC 815. This course covers the difference between economic hedging and hedge accounting, the different types of hedging strategies – fair value hedges, cash flow hedges and net investment hedges – and the accounting for qualifying hedges.

By the end of this course, participants should be able to:

  • define economic hedging and hedge accounting
  • distinguish between the different types of hedging strategies
  • recall the accounting for qualifying hedges.

 

NOTE: For additional technical and/or regulatory updates, please subscribe to Financial Reporting View for the latest insights.

Keywords: Hedging, Hedge Accounting, Derivatives, Derivatives and Hedging, ASC 815 Derivatives and Hedging, Accounting

Other Details

Special Notice/Instruction: CPE credits will be awarded upon successful completion of the content and passing the exam with a grade of 70 or higher. In accordance with NASBA requirements, you must complete and pass the exam within one year of your enrollment in the program.

NASBA Delivery Type: Self-Study

Advance Preparation: There is no advance preparation for this course.

This course is not mobile-compatible.


Level of Knowledge: Basic
Field of Study: Accounting - 1
Delivery Method: Web Based Self Study

In this module, you will learn about what hedging is, and the accounting for cash flow, fair value and net investment hedges under ASC 815. Entities are exposed to risks, some of which they hedge with derivative instruments. It is important to understand the hedge strategies that can be employed, as well as the special accounting for these hedges under ASC 815. This course covers the difference between economic hedging and hedge accounting, the different types of hedging strategies – fair value hedges, cash flow hedges and net investment hedges – and the accounting for qualifying hedges.

By the end of this course, participants should be able to:

  • define economic hedging and hedge accounting
  • distinguish between the different types of hedging strategies
  • recall the accounting for qualifying hedges.

 

NOTE: For additional technical and/or regulatory updates, please subscribe to Financial Reporting View for the latest insights.

Keywords: Hedging, Hedge Accounting, Derivatives, Derivatives and Hedging, ASC 815 Derivatives and Hedging, Accounting

Special Notice/Instruction: CPE credits will be awarded upon successful completion of the content and passing the exam with a grade of 70 or higher. In accordance with NASBA requirements, you must complete and pass the exam within one year of your enrollment in the program.

NASBA Delivery Type: Self-Study

Advance Preparation: There is no advance preparation for this course.

This course is not mobile-compatible.


Level of Knowledge: Basic
Field of Study: Accounting - 1
Delivery Method: Web Based Self Study
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