Derivatives and other trading instruments under IFRS
Uvod
The training explains theory of derivatives including embedded derivatives from IFRS accounting perspective. It deals with measurement of fair value and brings booking examples for different kinds interest and FX derivatives. It also covers exchange traded derivatives and treatment of derivatives cleared with central counterparties. Regarding instruments other than derivatives, the course contains booking examples for trading with shares and bonds including short sales.
Ciljna skupina
At banks and other financial institutions mainly employees at following departments: accounting, reporting, risk management, treasury, ALM, back office, middle office, controlling, internal audit, financial analyses of IFRS statements of customers
At non-financial companies mainly employees at following departments: accounting, reporting, risk management, controlling, cash management, internal audit
Audit firms
Supervisors and enforcers in the area of financial institutions accounting
Datum
Mjesto
Cijena
29.6. – 30.6.2021
Ispričavamo se, ali nije moguće naručiti seminar u ovom terminu
Theory of held-for-trading financial instruments in light of classification and measurement of financial instruments
Settlement vs trade date accounting alternatives for purchases and sales of shares and bonds
Examples for booking of trading with bonds and shares including short shales
Definition of derivatives under IFRS 9
Special cases of derivatives from accounting perspective - contracts with credit risk, derivatives with non-financial items, loan commitments, derivatives with own shares, synthetic derivatives
IFRS principles for accounting for derivatives - Examples for measurement and booking of an interest rate swap, forward rate agreement, FX forward
Booking examples for FX and interest options, bond forward
Booking examples for exchange traded derivatives – FX options and futures
Treatment of derivatives cleared through central counterparties
Theory of embedded derivatives
Examples of closely and non-closely related derivatives
Requirements for separation of embedded derivatives
Examples for separation and bookings of embedded derivatives
After completing the training the participants will understand
theory of derivatives from accounting perspective
measurement of derivatives at fair value
principles for separation of embedded derivatives
booking logic of OTC and exchange traded derivatives including embedded derivatives
booking logic of bonds and shares held for trading