Accounting for Derivatives

Teaching Hours and Credit Allocation: 16 Hours, 3 Credits
Course Assessment: Coursework  + Exam

Aims

The aim of this course is to highlight potential accounting consequences as a result of a certain transaction on derivatives strategy, according to IFRS 9. This module also addresses issues related to the accounting treatment of derivatives cases such as convertible bonds, derivatives on own shares etc. Case studies are also applied in order to help students to better comprehend certain common hedging strategies related different types of financial instruments.