Derivatives and Hedge Contracts: ASC 820 Fair Value Measurement Standards

Identifying and Valuing Interest Rate Swaps, Currency Hedges, and Other Financial Instruments

A live 110-minute CPE webinar with interactive Q&A


Tuesday, May 28, 2019

1:00pm-2:50pm EDT, 10:00am-11:50am PDT

Early Registration Discount Deadline, Friday, May 3, 2019

or call 1-800-926-7926

This webinar will provide audit advisers with a practical guide to meeting the challenges of accounting of derivatives and hedge contracts. The panel will discuss the framework of derivative accounting under ASC 815 and ASC 820 and detail the evolution of the accounting standards for valuation of derivative instruments, including 2017 changes to ASC 815.

Description

In the review or preparation of financial statements, accounting firm professionals increasingly are called on to account for, analyze and value derivative instruments like options and swaps, and various kinds of fair value, cash flow or net investment hedge contracts.

In this regard, standards and guidance, such as FASB's ASC 815 on accounting for derivatives and hedging and ASC 820 on fair value measurements, offer direction to accounting advisers. However, the intricacies and constant evolution with these financial instruments require a thorough understanding of the difficult issues presented.

Listen as our panel gives you a fundamental grounding that will help you identify, measure, account for, and value derivatives and hedge contracts.

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Outline

  1. Commonly seen types of derivative instruments and hedge contracts
  2. Applicable standards and guidance
  3. Recent FASB changes to ASC 820 Fair Value Measurement Standards
  4. Derivatives
    1. Accounting techniques
    2. Assessing cash flows
    3. Measuring fair values
  5. Hedges
    1. Accounting techniques
    2. Measuring effectiveness
    3. Assessing impact on current-period earnings

Benefits

The panel will tackle topics such as:

  • Understanding types of derivatives and hedges frequently seen in financial statement reviews
  • Analyzing cash flows and measuring fair value of derivatives
  • Accounting for derivatives and hedge contracts
  • Assessing the impact of hedges on current earnings

Faculty

Antoniades, Harris
Harris I. Antoniades, CFA, FRM

Managing Director
Stout Risius Ross

Mr. Antoniades is a Managing Director in the Valuation & Financial Opinions Group. He has extensive corporate...  |  Read More

Additional faculty
to be announced.

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