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What is Accounting for Derivative Instruments about?
This document provides an agenda and overview for two sessions on accounting for derivative instruments. The agenda covers financial instruments and derivatives, forward contracts, future contracts, options, swaps, and using derivatives for hedging. The overview defines financial instruments and differentiates financial assets, liabilities, and equity instruments. It also defines derivatives and provides examples. Key aspects of derivatives covered include initial recognition at trade date, initial measurem
- Author
- Chevalier Chevalier
- Language
- EN