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ASC 815 (FAS 133) IR Advanced

July 24, 2014 @ 9:00 am PDT - 11:30 am PDT


Advanced Concepts in Interest Rate Hedge Accounting

This workshop exposes participants to more advanced interest rate hedge accounting concepts applicable under ASC 815. 2.5 CPE hours.

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This workshop is designed to cover advanced applications of interest rate hedging under ASC 815: Derivatives and Hedging. Instructors will cover advanced interest rate swap and cap hedge strategies including measurement of hedge ineffectiveness, and the cash flow hedge accounting associated with each hedge type. Methods of fair value hedge accounting will also be covered.

This workshop covers:

  • Designation of off-market interest rate swaps and associated accounting
  • Updating of hypothetical derivative to reflect changes in transaction timing
  • Credit valuation adjustments (CVA) and impact on hedge accounting
  • Hedging forecasted debt issuances
  • Fair value hedging: measuring the change in fair value of a hedged item for benchmark interest rate movements
  • Journal entry preparation practice cases and group discussion of results

After the class, participants who have participated in the basics through advanced workshop training tracks will have a thorough understanding of interest rate derivative valuation and hedge accounting, enabling them to apply the concepts to a variety of interest rate hedging scenarios.

Delivery Method: Group-Live
Program Level: Intermediate to Advanced – This course is designed for accounting, reporting, finance or treasury personnel at any level who need a more advanced understanding of how cash flow and fair value hedge accounting impact the Company’s financial statements.
Prerequisites: None (ASC 815 (FAS 133) IR Intermediate course recommended)
Advanced Preparation: None
Field of Study: Accounting
CPE Hours: 2.5

Continental breakfast will be served at 8:30 a.m. For more information regarding refund, concerns and program cancellation policies, please contact our offices at 408-350-8580.


July 24, 2014
9:00 am PDT - 11:30 am PDT
Event Category:


Hedge Trackers Office
1190 Saratoga Avenue, Suite 110
San Jose, CA 95129 United States
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