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Derivatives: Back-to-basics refresher

CPE 1.0

WEBCAST

Webcast overview

Join our discussion as KPMG professionals provide a refresher on the definition of a derivative and certain scope exceptions.

Applicability

  • All companies

Event contents

  • Definition of a derivative
  • Financial guarantee scope exception
  • Certain contracts that are not traded on an exchange scope exception
  • FASB’s current project on definition of derivative scope refinements

Meet our Speakers

Image of Mahesh Narayanasami
Mahesh Narayanasami
Partner, Dept. of Professional Practice, KPMG US
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Image of Lisa Blackburn
Lisa Blackburn
Partner, Dept. of Professional Practice, KPMG US
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Image of Danielle Imperiale
Danielle Imperiale
Managing Director, Dept. of Professional Practice, KPMG US
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Image of Mahesh Narayanasami
Mahesh Narayanasami
Partner, Dept. of Professional Practice, KPMG US
Read bio
Image of Lisa Blackburn
Lisa Blackburn
Partner, Dept. of Professional Practice, KPMG US
Read bio
Image of Danielle Imperiale
Danielle Imperiale
Managing Director, Dept. of Professional Practice, KPMG US
Read bio

Explore more

Handbook: Derivatives and hedging

Latest edition: Our in-depth guide on derivatives and hedge accounting, with our latest interpretations.

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FASB proposes changes to scope of derivative accounting

The proposed ASU expands a scope exception for derivatives and clarifies the interaction between ASC 815 and ASC 606.

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Resource
Webcast Replay Webcast Upcoming Listen Now From The Web

FASB proposes changes to hedge accounting guidance

The proposed ASU is intended to improve alignment of hedge accounting guidance with risk management activities.

Read more

Accounting Research Online

Access our accounting research website for additional resources for your financial reporting needs.

Access ARO

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