Derivatives Accounting and Tax

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 TRAINING METHOD Presentation Discussion Case Study Evaluation FACILITY Training Kit Handout Certificate Lunch + 2x Coffee Break Souvenir Pick Up Participant (Yogyakarta)