ASC 815: Derivatives
Description
Accounting for derivatives and hedging under U.S. GAAP scares many auditors and accountants. Don't be! This accounting for derivatives CPE course collection walks you through the accounting and reporting for ASC 815 Derivatives and Hedging with two eLearning courses (eligible for 2.0 CPE credits). This two course collection is full of practical examples, easy-to-understand explanations, and the ability to test your knowledge! Above all, with GAAP Dynamics, you know it'll be fun and entertaining, too.
The first course in the accounting for derivatives CPE course collection begins by exploring freestanding derivatives. This includes the three characteristics of a derivative found within ASC 815 and the related exceptions to derivative accounting. Topics covered include:
- Introduction to derivatives under ASC 815
- Accounting definition and characteristics of derivative instruments
- Scope exceptions to accounting for derivatives under ASC 815
- Accounting for derivatives that are within the scope of ASC 815
Meanwhile, the next accounting for derivatives CPE course walks you through how to identify and account for embedded derivatives found within hybrid instruments. This includes determining whether or not they need to be bifurcated under ASC 815. Additionally, this course discusses how to account for embedded derivatives and the host instrument. Topics covered include:
- What are embedded derivatives as defined by U.S. GAAP
- How to identify embedded derivatives
- Accounting for embedded derivatives and when to bifurcate
Derivatives and hedging under ASC 815 is an area that can be complex and intimidating for both accountants and auditors. But, it doesn't have to be! Our courses will help you get up to speed quickly and easily on your own time! Purchase these accounting for derivatives CPE courses as a collection and save!
Looking for courses that cover both derivatives AND hedging? Check out our full derivatives and hedging course collection!
Lastly, if group discounts for your team interest you, contact us today to learn more.
Additional Information
| Expiration | This course, collection, or subscription expires one year from the date of purchase. The post-course assessment for each course must be satisfactorily completed, as evidenced by a passing grade of at least 70%, by the expiration date to be awarded any qualifying continuing professional education (CPE) credit. |
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| Refund or Cancellation Policy | For more information regarding refunds, concerns, and program cancellation policies, please contact the GAAP Dynamics Support Team via email at support@gaapdynamics.com or call (804) 897-0608. |
Original price was: $240.$179Current price is: $179.
This Collection includes the following courses:
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