Accounting for International Operations - Part 3 Webinar
Overview
International operations involve a level of complexity that accounting professionals must understand. This third part of the Accounting for International Operations series guides you with derivatives and hedging transactions. This webinar provides a practical review of hedge accounting under US GAAP, including the latest FASB developments, valuation considerations, and financial statement reporting requirements. Participants will gain a clearer understanding of:
- Fair value hedges
- Cash flow hedges
- Portfolio layer methods
- Credit and nonperformance risk considerations
Objective
To provide a comprehensive review of accounting and reporting for derivative instruments and hedging activities under ASC 815. It also aims to help participants examine recent updates in hedge accounting guidance and effectiveness, valuation techniques, financial statement presentation, and disclosure considerations through examples.
Emphasis
- Recent FASB guidance affecting hedge accounting
– Including ASU 2017-12 and ASU 2022-01 - Derivatives and hedging
- Types of hedges under GAAP
- Fair value and cash flow hedge accounting requirements under ASC 815
- Valuation considerations
– Credit/non-performance risk
– Liquidity
– Model
– Location - Hedge effectiveness, documentation, and termination requirements
- Financial statement presentation, disclosures, and reporting examples
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