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Kaplan University School of Professional and Continuing Education Kaplan University School of Professional and Continuing Education

Derivatives and Hedging (DH2)

2-Hour Program (Great industry course)

WHY ATTEND THIS COURSE?

The requirements of U.S. GAAP can be overwhelming for professionals responsible for the preparation of financial statements. ASC 815, Derivatives and Hedging, provides guidance on derivatives and hedging. This program presents the latest guidance on implementation of the standard, including examples.

DESIGNED FOR...

CPAs preparing financial statements for entities that invest in derivatives and hedging. This course provides answers to some of the more complicated accounting issues related to the topic.

OBJECTIVE

Participants will be able to:

  • Understand derivatives and hedging and how they work
  • Properly account for derivatives
  • Properly disclose derivatives

MAJOR SUBJECTS

  • Effective versus ineffective hedges
  • Derivative instrument types
  • Accounting requirements
  • Embedded derivatives
  • Interest rate swaps
  • Disclosure requirements
  • Illustrative examples and questions for discussion

COURSE ACRONYM: DH2

PRESENTATION METHOD: Group-live

LEVEL OF KNOWLEDGE: Basic

PREREQUISITES:

  • None

ADVANCE PREPARATION: None

FIELD OF STUDY: Accounting

RECOMMENDED CPE CREDIT: 2 hours


NOTE: This course is available as an 8-hour, 4-hour, and 2-hour program:

• GAAP for Industry (GAAPI)
• Fair Value: Measurement (FV4)
• Derivatives and Hedging (DH2)
• Variable Interest Entities and Related Party Leases (VIE2)


CPE Sponsor icon

SmartPros®, A Kaplan Company and Loscalzo Institute, A Kaplan Company are registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.