Accounting for fair value and exchange rate changes

Accounting for fair value and exchange rate changes

Providing updates on accounting knowledge and refining participants’ skills in facing situations related to the impact of time on the value of money and its purchasing power, as well as when dealing with fluctuations in the exchange rates of the registration currency against other currencies, while providing them with the necessary expertise in the field of measuring, displaying and disclosing fair value.

Training Target

Accountants have different job levels, experience ceilings, the nature of their work, and the different classification of the establishments in which they work.

Accounting for fair value and exchange rate changes

Training Details

- Fair value: concept, requirements.

The fair value of the financial assets:

Cash balances in foreign currency and the effects of exchange rate changes under the umbrella of International Accounting Standard No. 21).

- Customer balances, accounts receivable, supplier balances, accounts payable, and present value determination problems. NPV) and its presentation and disclosure.

- Investments for trading, investments with intent to sell, investments held to maturity, special reclassification practices and fair value measurement.

- Investments in subsidiaries and of common interest, and problems of valuation, presentation and business integration.

- Investments in a foreign facility or in a foreign entity, and measuring the effects of a change in the exchange rates of the registration currencies in the country of activity against the translation currency.

Derivative financial instruments, fair value measurement and disclosure skills:

● Option ContractsOptions.

● FUTURES -utures.

● futures contracts -orwards.

● swap contractsSwaps.

The fair value of non-financial assets:

- Long-term tangible asset valuation entries.

- Entrances to the valuation of intangible assets.

Inventory assessment entries.

Depreciation of assets and processing of return in accordance with the requirements of International Accounting Standard No. 36).

- Fair value of shareholders' equity:

Entrances to assessing establishments for the purposes of privatization or reorganization, and for the purposes of financial and administrative engineering.

Practical experience of presentation and analysis.

Training Enrollment

Code Venue Start End Price Enroll Now
acc63 dubai Mar 19, 2023 Mar 23, 2023 3000 $
acc63 dubai Apr 28, 2024 May 02, 2024 3000 $

Description

Providing updates on accounting knowledge and refining participants’ skills in facing situations related to the impact of time on the value of money and its purchasing power, as well as when dealing with fluctuations in the exchange rates of the registration currency against other currencies, while providing them with the necessary expertise in the field of measuring, displaying and disclosing fair value.