Accounting for Derivative Contracts

Significant changes to derivative accounting are on the horizon.

This course offers treasury and accounting professionals the guidance they need to apply both the current and proposed derivative and hedge accounting guidance relevant to calculating earnings, OCI allocations, reclassifications and disclosure amounts.

With in-depth foundational content and hands-on case studies, the seminar takes the mystery out of accounting for derivatives, with a focus on hedge accounting. Participants learn the basics of plain vanilla derivative products like futures, forwards, options and swaps, including how these contracts work and the associated accounting treatments. Coverage includes broad derivative market categories, including interest rates, commodities, and currencies. The course also highlights differences between current GAAP for derivatives and hedging transactions and the new revisions, as well as differences between IFRS and U.S. GAAP.

9/25-9/26/2017 Dallas
12/7-12/8/2017 New York
CPE Credit:
$1,895 **

Venue and Hotel Details


  • Introduction to Derivatives
  • ASC Topic 815 (FAS 133) Definitions
  • Alternative Accounting Treatments
  • Interest Rate Swap Case Study
  • Documentation Requirements
  • Disclosures
  • Review of FAS 52 Issues
  • Foreign Currency Hedging
  • Interest Rate Hedging
  • Recent Developments under U.S. GAAP and IFRS
  • Other Related Topics

Program Details

Prerequisite:   Baseline understanding of U.S. GAAP Accounting
Preparation:   None
Level of Knowledge:   Intermediate
Field of Study:   Accounting
Delivery Method:   Group Live, Instructor-Led Course

Course Leaders

Dr. Ira Kawaller, Founder, Kawaller and Co., a consultancy specializing in derivative use. 

This course is co-presented by a KPMG Professional with specialized knowledge in the subject matter.

Course Testimonials

“The class was really successful in that there was combined expertise in derivative accounting and derivative economics.” - VP Controller and CAO, Public Energy Company

  • Register Early and Save!*
    Reserve your seat in any session before midnight on October 15, 2017 and apply coupon code FALL17WEBSITE at checkout to receive $100 off the purchase price.
  • Attend Any 2 Executive Education Courses Per Person and Save!*
    Apply coupon code COMBO300 at checkout to receive $300 off the combined purchase price.

    See other courses offered in the same week

  • Discounts Available for Groups of 3 or More!*
    For more information, call 201-505-6062 or email

* Discounts cannot be combined and must be applied at time of initial registration.

** Tuition price includes daily breakfast, lunch, and morning and afternoon refreshments.