Seminár

Derivatives and other trading instruments under IFRS

The training explains theory of derivatives including embedded derivatives from IFRS accounting perspective. It deals with measurement of fair value and brings booking examples for different kinds interest and FX derivatives. It also covers exchange traded derivatives and treatment of derivatives cleared with central counterparties. Regarding instruments other than derivatives, the course contains booking examples for trading with shares and bonds including short sales.

Content of the training

  • Theory of held-for-trading financial instruments in light of classification and measurement of financial instruments
  • Settlement vs trade date accounting alternatives for purchases and sales of shares and bonds
  • Examples for booking of trading with bonds and shares including short shales 
  • Definition of derivatives under IFRS 9
  • Special cases of derivatives from accounting perspective - contracts with credit risk, derivatives with non-financial items, loan commitments, derivatives with own shares, synthetic derivatives 
  • IFRS principles for accounting for derivatives - Examples for measurement and booking of an interest rate swap, forward rate agreement, FX forward
  • Booking examples for FX and interest options, bond forward  
  • Booking examples for exchange traded derivatives – FX options and futures
  • Treatment of derivatives cleared through central counterparties
  • Theory of embedded derivatives  
  • Examples of closely and non-closely related derivatives 
  • Requirements for separation of embedded derivatives
  • Examples for separation and bookings of embedded derivatives

After completing the training the participants will understand 

  • theory of derivatives from accounting perspective
  • measurement of derivatives at fair value
  • principles for separation of embedded derivatives
  • booking logic of OTC and exchange traded derivatives including embedded derivatives
  • booking logic of bonds and shares held for trading

Target audience

  • At banks and other financial institutions mainly employees at following departments: accounting, reporting, risk management, treasury, ALM, back office, middle office, controlling, internal audit, financial analyses of IFRS statements of customers 
  • At non-financial companies mainly employees at following departments: accounting, reporting, risk management, controlling, cash management, internal audit
  • Audit firms 
  • Supervisors and enforcers in the area of financial institutions accounting

Časový harmonogram

08:30 – 09:00 registrácia účastníkov
09:00 – 10:30 prednáška
10:30 – 10:45 prestáva
10:45 – 12:00 prednáška
12:00 – 13:00 obed
13:00 – 13:50 prednáška
13:50 – 14:00 prestáva
14:00 – 16:00 prednáška a diskusia

Lektor

Termíny a miesto konania

K tomuto semináru nie sú v súčasnej dobe vypísané žiadne termíny. O novo vypísaných termínoch Vám radi napíšeme, pokiaľ nám necháte kontakt.

Školenie vám vieme pripraviť na mieru aj pre vašich zamestnancov a kolegov. Kontaktujte nás telefonicky na 0910 343 747 alebo e-mailom na zuzana.cmorejova@dashofer.sk.

Organizačné pokyny a faktúru vám pošleme pred termínom konania. Ceny sú uvedené bez DPH. S obchodnými podmienkami sa môžete oboznámiť tu.

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