Track: Financial Accounting and Reporting

The Ins and Outs of Derivatives Accounting: Practical Applications

Wednesday, October 22, 2008
10:15 a.m. - 11:45 a.m.
Room: 406 AB

Derivative accounting is a dynamic and complicated endeavor that can cause even the most seasoned financial professional to lose sleep. This practical session will walk through specific accounting examples detailing how to comply with FAS 133 for interest rate, foreign currency and commodity price hedging instruments.

Speakers:

• Sandra Koch
  Senior Consultant
  Hedge Trackers, LLC

• Fan Zou, CTP
  Manager, Treasury Operations
  SanDisk Corporation

• Patricia Donohoe
  Treasurer
  PACCAR Financial Corp.

Objectives

• Identify common mistakes made in Derivative Accounting
• Understand how to comply with FAS 133 for interest rate, foreign currency, and commodity price hedging instruments

Pre-Requisites

• Basic knowledge of FAS 133
• Interest in derivative accounting and reporting

Take-Aways

• Specific accounting examples for interest rate, foreign currency, and commodity hedging instruments
• List of common mistakes and pitfalls in Derivative Accounting

CPA Field of Study: ACCT