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Formation : Derivative instruments accounting


(Réf. 20421)

Evaluation :
Détails de la fiche formation
Options disponibles pour la fiche formation


Détails de la fiche formation


Compétence(s)

Comptabilité bancaire

Prérequis

Non renseigné

Public

  • Accountants, internal and external auditors, financial staff.
  • Required knowledge
  • General knowledge about accounting, financial instruments and banking.

Objectifs

Non renseigné

Type de formation

Courte

Programme

Derivative instruments accounting
1 Introduction

The financial markets.
Définition of a derivative.

2 Illustration of a derivative: interest rate swap

Definition.
Mecanism.
Uses : trading and hedging.
Valuation.

The accounting principles will be illustrated by interest rate swaps.
3 General accounting principle: the fair value
4 Conditions to achieve hedge accounting

Prospective effectiveness test.
Retrospective effectiveness test.
Documentation.

5 Hedge accounting

Fair value hedge.
Cash flow hedge (probable forecasted purchase or sale of an instrument, existing asset or liability with variable interests).
Net investment hedge in a foreign operation.

6 The options

Economic explanation.
The different parts of their valuation (intrinsic value, time value).
The accounting.

7 The other derivatives

The FRA.
The other options.
The credit default swaps.
Forward foreign exchange.
Others.

8 Other issues

The embedded derivatives.
The day one profit or loss.

Pédagogie

Non renseigné

Point(s) fort(s)

Non renseigné
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Options disponibles pour la fiche formation


Langue(s)

Anglais

Moyen(s)

Inter-Entreprise

Durée

Non renseigné

Zone géographique

Non renseigné
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