CFM12000 - Accounting for Derivative Contracts
Table of Contents
| CFM12005 | Introduction |
| CFM12010 | The development of standards in the UK |
| CFM12015 | International standards and developments |
| CFM12020 | What is a financial instrument? |
| CFM12025 | What is a derivative financial instrument? |
| CFM12030 | Which financial instruments are covered by FRS13? |
| CFM12035 | FRS13 Disclosure requirements |
| CFM12040 | Narrative disclosures |
| CFM12045 | Disclosure of accounting policies |
| CFM12050 | Numerical disclosures |
| CFM12055 | The two models of accounting |
| CFM12060 | Accounting for specific derivatives |
| CFM12065 | Foreign exchange risk |
| CFM12070 | Interest rate risk |
| CFM12075 | Speculative instruments |
