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Accounting for Derivatives and Hedges#3635

This course has been archived and cannot be purchased.

Credit
Amount
CPA
3

Course Description

Course publication/revision date: This course was updated on 9/4/2015.

Accounting for Derivatives and Hedges describes a number of derivatives that can be used to mitigate certain types of risk, with an emphasis on how these derivatives are deployed. The course also notes the accounting, controls, and disclosures for derivatives and hedges, with specific emphasis on cash flow hedges and fair value hedges.