All about accounting for derivatives (IFRS9 Financial Instruments)
ACCA Tom Clendon's SBR podcast - Een podcast door Tom Clendon SBR online lecturer
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The accounting for derivatives is tricky! But my objective here is to make it simple enough for you to understand. I explain what a derivative contract actually is - and how to account for them. So that means addressing the measurement issue (cost or value), why we would be entering into these contracts (i.e. what is hedge accounting - fair value and cash flow) and how we present the gains or loss arising (in PL or OCI). I suspect that some of you may enjoy this one so much that it will be worth a second listen!
