Derivatives accounting in practice

By the end of this training:

• You will have a solid understanding of how the main derivative instruments work (interest rate swaps, interest rate and currency swaps, Forward Rate Agreements and Future Rate Agreements, interest rate futures, currency futures, interest rate options, currency options, options on futures, caps, floors, and collars).
• You will be familiar with their key characteristics and possible uses.
• You will be able to account for events related to these instruments throughout their life cycle.
• You will have an overview of upcoming accounting changes under the new IFRS standard concerning these instruments.

INTRODUCTION

• Overview and approach to derivative financial instruments
• Hedging & trading

ACCOUNTING

• Interest rate swaps (IRS) & currency swaps (CCS)
• Forward Rate Agreement (FRA )
• Interest rate & currency futures
• Interest rate & currency options
• Other derivative instruments

This course provides a practical overview of accounting for financial derivatives such as swaps, options, futures, and more. It covers key principles, life cycle accounting, and upcoming IFRS changes to help participants apply accurate and compliant practices.