CFM24000 - Accounting for corporate finance: derivative contracts: contents

Contents

1. CFM24010

   Derivative contracts: introduction
2. CFM24030

   Derivative contracts: what is a financial instrument?
3. CFM24200

   Derivative contracts: what is a derivative financial instrument?
4. CFM24210

   Derivative contracts: examples of derivatives
5. CFM24220

   Derivative contracts: examples of derivatives that are not financial instruments
6. CFM24300

   Derivative contracts: accounting for derivatives under IFRS, New UK GAAP and Old UK GAAP (including FRS 26)
7. CFM24400

   Derivative contracts: accounting for derivatives under Old UK GAAP (excluding FRS 26)
8. CFM24410

   Derivative contracts: accounting for specific derivatives under Old UK GAAP (excluding FRS 26)
9. CFM24420

   Derivative contracts: foreign exchange risk under Old UK GAAP (excluding FRS 26)
10. CFM24430

    Derivative contracts: accounting for interest rate swaps held to manage interest rate risk under Old UK GAAP (excluding FRS 26)
11. CFM24440

    Derivative contracts: speculative instruments under Old UK GAAP (excluding FRS 26)