Derivatives: Embedded Derivatives
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Description
This CPE-eligible, eLearning course (1.0 CPE) provides an in-depth understanding of the accounting for embedded derivatives in accordance with U.S. GAAP. After defining embedded derivatives, and the concepts of host and hybrid instruments, this online course introduces the learner with 3 considerations set out in ASC 815 that are used to determine whether an embedded derivative needs to be separated (i.e., bifurcated) from the host contract. Learners get to apply their knowledge to various examples and case studies.
This is the second course in our two-part derivatives training series.
This course is included in the following collections:
-
Advanced Banking Industry Fundamentals
Original price was: $1,305.$599Current price is: $599.10.6 CPE Credit
12 courses | 10h 45m
Add to cart -
ASC 815: Derivatives
Original price was: $240.$179Current price is: $179.2 CPE Credit
2 courses | 2h 00m
Add to cart -
ASC 815: Derivatives and Hedge Accounting
Original price was: $480.$309Current price is: $309.4 CPE Credit
4 courses | 4h 00m
Add to cart
Learning Objectives
- Identify the components of a hybrid instrument Â
- Recall the accounting requirements for bifurcation of an embedded derivativeÂ
- Recall the accounting for hybrid instrumentsÂ
Additional Information
| Last Updated | 06/30/2023 |
|---|---|
| CPE Credit | 1 |
| Field of Study | Accounting |
| Instructional Delivery Method | QAS Self Study |
| Knowledge Level | Intermediate |
| Prerequisites | General knowledge of the accounting for derivative instruments under ASC 815 or completion of our eLearning course, Derivatives: Characteristics and Scope Exceptions |
| Advanced Preparation | None |
| 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. |
| 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. |
$120
1h 00m
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