Financial Products & Markets Accounting

Service Description

A five-day training plan that covers accounting for financial markets and financial product types, including treatment of financial product life cycle, pricing, periodic valuation, profit and loss recognition, balance sheet position value, mark-to-market, trade date and value date accounting, compliance, management and financial accounts reporting, tax treatment, and default treatment. It also covers accounting treatment for specific financial products, recognition principles, and applicable accounting standards: Day 1: Introduction to Financial Markets and Accounting Principles 1. Overview of Financial Markets and Instruments 2. Accounting Principles and Standards (e.g., IFRS, US GAAP) 3. Trade Date vs. Value Date Accounting 4. Recognizing Financial Products on the Balance Sheet 5. Mark-to-Market Accounting 6. Periodic Valuation and Profit and Loss Recognition 7. Compliance and Regulatory Requirements 8. Case Study: Applying Accounting Principles to Financial Products Day 2: Accounting for Equities and Derivatives 1. Accounting Treatment for Equity Instruments 2. Pricing and Valuation of Equities 3. Accounting for Equity Dividends and Stock Splits 4. Accounting for Stock Options 5. Accounting for Derivative Instruments 6. Hedging Strategies and Hedge Accounting 7. Case Study: Accounting for Equities and Derivatives 8. Group Discussion and Q&A Day 3: Accounting for Fixed Income and Debt Instruments 1. Accounting Treatment for Bonds and Debt Securities 2. Bond Amortization and Interest Accrual 3. Impairment and Default Accounting 4. Securitization and Special Purpose Entities (SPEs) 5. Accounting for Mortgage-Backed Securities (MBS) 6. Fair Value Measurement of Fixed Income Securities 7. Case Study: Accounting for Fixed Income and Debt Instruments 8. Group Discussion and Q&A Day 4: Accounting for Financial Derivatives 1. Accounting for Interest Rate Swaps 2. Accounting for Currency Swaps 3. Accounting for Futures and Forwards 4. Accounting for Options and Swaptions 5. Valuation Techniques for Derivatives 6. Default and Credit Risk Accounting 7. Case Study: Accounting for Financial Derivatives 8. Group Discussion and Q&A Day 5: Tax Treatment, Reporting, and Default Handling 1. Taxation of Financial Products and Transactions 2. Reporting and Disclosures in Financial Statements 3. Default Handling and Accounting for Impairment 4. Case Study: Tax Treatment and Default Scenarios 6. Course Conclusion and Certificates 7. Practical Guidance on Implementation

Contact Details

• Ability House, 121 Brooker Road, Waltham Abbey, UK

  +442081453355

  info@pmct.co.uk