Derivatives: Embedded Derivatives

Identifying a derivative instrument within a host contract and determining how to account for it is complicated! This accounting for embedded derivatives CPE eLearning course (1.0 CPE) unlocks the complexities of accounting for embedded derivatives. Understanding embedded derivatives is essential for financial professionals managing complex contracts. This course provides a detailed exploration of the guidance under ASC 815.

In this comprehensive course, you will learn the fundamental concepts of host and hybrid instruments and understand how to identify embedded derivatives. You gain valuable insights into the three critical considerations outlined in ASC 815. You learn how to determine whether an embedded derivative needs bifurcation from the host contract. Through interactive examples and case studies, you will apply your knowledge to real-world scenarios, enhancing your expertise in accounting for embedded derivatives.

Topics covered include:

• Introduction to embedded derivatives
• Identifying embedded derivatives
• Bifurcation criteria
• Accounting for embedded derivatives

This course is ideal for accountants, auditors, and financial professionals who need to understand the complexities of accounting for embedded derivatives and hybrid instruments. This course is easy to understand and full of practical examples. It also includes a case study exercise to put your skills to the test!

Enroll today to enhance your skills and gain confidence in accounting for embedded derivatives!

Interested in group discounts for your team? Contact us to learn more.

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

• Identify the components of a hybrid instrument   
• Recall the accounting requirements for bifurcation of an embedded derivative 
• Recall the accounting for hybrid instruments