TUJUAN
* Memahami Derivatives Products implikasi dari sisi Accounting, baik terhadap Financial Reporting maupun Management
* Memahami Peraturan Akuntansi dan Perpajakan yang berkaitan dengan Derivatives
* Memahami Teknik dalam Mengimplementasikan Accounting Procedures
* Memahami dan Mengelola Resiko yang berkaitan dengan Transaksi Derivatives
* Memahami Market Risk dan Credit Risk
MATERI
1. External Financial Accounting
* Appropriate Accounting Method
* PSAK mengenai Derivative Accounting
2. Derivative Products
* Accounting for Interest Rate Swap
+ Definition and Methodology
+ Vanilla swaps, Amortizing swaps, and Forward swap
+ Valuations
+ P/l reporting
* Financial Future & Swaps (definition and methodology, valuations, and p/l reporting)
* Accounting for Interest Rate Option (definition and methodology, valuations, and p/l reporting)
* Taxation
3. Security Related Swap
* Bonds and Derivatives Swaps
* Equity and Equity Derivatives
* Cross Currency & Foreign Currency Interest Rate Swaps
4. Accounting for Embedded Derivatives and Structured Products
* Credit Derivatives
* Equity Linked Notes
* Risk Associated with CDO Structured
* Clns
* Asset Backed Security
5. Accounting Procedures
METHOD
Presentation
Discussion
Case Study
Evaluation
Instructor by : Jannuar Eko
