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This Course is based on the electronic .pdf file(s)
Accounting For Derivatives and Hedging
by:
Delta CPE
(2014
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Field of Study: |
Accounting
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CPE Credit: |
4
Hours
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Level: |
Basic to Intermediate
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Prereqs: |
Basic Accounting
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State Exceptions: |
None
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How
do I register for an Apex CPE course?
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Your
Price: |
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Exam Only
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$50.00
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There is no book for this course. The course is based on an electronic .pdf file which you can download now.
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*Courses must be completed for CPE credit within one year of the date of purchase.
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What
is Apex CPE's refund policy?
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Course
Description: |
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A derivative is a financial instrument or other contract that derives its value from the movement of prices, interest rates, or exchange rates associated with an underlying item. Uncertainty about the future fair value of assets and liabilities or about future cash flows exposes firms to risk. One way to manage the risk associated with fair value and cash flow fluctuations is through the use of derivatives. This course addresses the accounting and disclosure requirements related to derivative financial instruments (derivatives). Also addressed are selected disclosure requirements for other financial instruments, primarily those related to fair value and concentrations of credit risk.
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Course
Topics: |
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Background
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Derivative Financial Instruments and Hedging
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Hedge Accounting
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Concentrations of Credit Risk for All Financial In
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ASC 815, Derivatives and Hedging
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Fair Value Hedges
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Cash Flow Hedges
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Foreign Currency Hedges
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Qualifying Hedge Criteria
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Disclosure Requirements
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What
is Apex CPE's complaint resolution policy?
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