Accounting for Derivatives
Knowledge of derivatives, such as futures and options, has become essential for investors interested in enhancing the return of their portfolio or reducing their exposure to risk. The ever-increasing use of derivatives has led to the development of accounting guidelines regarding the proper reporting of these instruments. The Derivatives Institute now provides accountants, auditors, and comptrollers with a unique series of online courses on accounting for derivatives. This series provides participants with a complete understanding of the financial reporting of derivative instruments. The Accounting for Derivatives series comprises four courses: Introduction to Accounting for Derivatives, Generally Accepted Accounting Principles and Hedge Accounting, SEC Mandated Risk Disclosures; and Taxation, Control and Auditing Considerations for Derivatives. The first course of the series provides professionals with a brief overview of the concepts needed to account for derivatives. The second course discusses the basic recognition and measurement rules for financial instruments, including derivatives. The third course focuses on Securities and Exchange Commission (SEC) market risk disclosure requirements, and the fourth course covers the basic aspects regarding the tax treatment, internal controls and auditing issues surrounding derivatives.

Each course in the Accounting for Derivatives series contains animated graphs, self-test questions and an extensive quiz section.