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DET315 - 150 pix

DET315 – Accounting for Derivatives

Course and Test $  45.00
Course and Test PDF $  30.00
Additional Hard Copy Test $    6.00
Additional Online Test $    6.00
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SKU: DET315. Category: .

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CPE Credit Hours: 2

Field of Study: Accounting

 

A derivative is a financial instrument or other contract that derives its value from the movement of prices, interest rates, or exchange rates associated with an underlying item. Uncertainty about the future fair value of assets and liabilities or about future cash flows exposes firms to risk. One way to manage the risk associated with fair value and cash flow fluctuations is through the use of derivatives. This course addresses the accounting and disclosure requirements related to derivative financial instruments (derivatives). Also addressed are selected disclosure requirements for other financial instruments, primarily those related to fair value and concentrations of credit risk.

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This is a self-study CPE course.
Program level: Basic
Prerequisites: None
Advanced Preparation: None Required
Minimum Final Examination Passing Grade: 70%
Maximum Time Allowed To Complete Program: One Year From Date Of Purchase