$1,999

Commodity Derivatives Accounting, Hedge Accounting & ETRM Integration

Course
176 Lessons

Master commodity derivatives and hedge accounting under IFRS 9 and ASC 815: contract classification, own-use and normal purchase exemptions, embedded derivatives, designation and documentation, effectiveness testing, OCI and reclassification, disclosure, and the ETRM-to-general-ledger integration that makes it all reproducible.

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Module 00 - Commodity Derivatives Accounting Primer (Chapters 01–08)

1. What Commodity Derivatives Accounting Actually Does.m4a

2. Economic Hedge vs Accounting Hedge.m4a

3. Physical Contract vs Derivative.m4a

4. Recognition, Measurement and Presentation.m4a

5. Fair Value Through P&L vs Hedge Accounting.m4a

6. OCI and AOCI Fundamentals.m4a

7. IFRS 9 vs ASC 815.m4a

8. NorthStar Commodity Accounting Operating Model.m4a

Module 00 - Commodity Derivatives Accounting Primer.chapters.txt

Module 00 - Commodity Derivatives Accounting Primer.png

Module 00 - Commodity Derivatives Accounting Primer.mp4

Module 01 - Derivative Scope, Own Use & NPNS (Chapters 09–22)

9. Definition of a Derivative.m4a

10. Commodity Contracts Capable of Net Settlement.m4a

11. IFRS 9 Own-Use Principle.m4a

12. Expected Purchase, Sale and Usage Requirements.m4a

13. Own Use and Trading Behaviour.m4a

14. IFRS 9 Own-Use Decision Tree.m4a

15. U.S. GAAP Normal Purchases and Normal Sales.m4a

16. Physical Delivery Under NPNS.m4a

17. Electricity and NPNS Complexity.m4a

18. Contracts Outside the Scope Exceptions.m4a

19. Physical Settlement of Accounted-for Derivatives.m4a

20. Scope Reassessment.m4a

21. Commodity Scope Assessment Controls.m4a

22. NorthStar Derivative Scope Engine.m4a

Module 01 - Derivative Scope, Own Use & NPNS.chapters.txt

Module 01 - Derivative Scope, Own Use & NPNS.png

Module 01 - Derivative Scope, Own Use & NPNS.mp4

Module 02 - Fair Value & Commodity Valuation Accounting (Chapters 23–34)

23. Why Fair Value Matters.m4a

24. Commodity Forward Valuation.m4a

25. Futures Accounting.m4a

26. Commodity Swap Valuation.m4a

27. Commodity Option Valuation.m4a

28. Forward Curves in Accounting.m4a

29. Basis and Location Adjustments.m4a

30. FX in Commodity Valuation.m4a

31. Credit and Non-Performance Considerations.m4a

32. Valuation Adjustments.m4a

33. Fair Value Hierarchy and Observability.m4a

34. NorthStar Accounting Valuation Engine.m4a

Module 02 - Fair Value & Commodity Valuation Accounting.mp4

Module 02 - Fair Value & Commodity Valuation Accounting.chapters.txt

Module 02 - Fair Value & Commodity Valuation Accounting.png

Module 03 - Hedge Accounting Architecture (Chapters 35–46)

35. Why Hedge Accounting Exists.m4a

36. Hedging Instrument.m4a

37. Hedged Item.m4a

38. Risk Components.m4a

39. Hedge Ratio.m4a

40. Formal Designation.m4a

41. Timing of Documentation.m4a

42. Forecast Transaction Probability.m4a

43. Layer Components.m4a

44. Groups and Aggregated Exposures.m4a

45. Hedge Accounting Election vs Risk Management.m4a

46. NorthStar Hedge Relationship Master.m4a

Module 03 - Hedge Accounting Architecture.mp4

Module 03 - Hedge Accounting Architecture.chapters.txt

Module 03 - Hedge Accounting Architecture.png

Module 04 - IFRS 9 Cash Flow Hedge Accounting (Chapters 47–62)

47. Cash Flow Hedge Fundamentals.m4a

48. Forecast Commodity Purchase Hedge.m4a

49. Forecast Commodity Sale Hedge.m4a

50. Cash Flow Hedge Reserve.m4a

51. Hedge Ineffectiveness.m4a

52. Economic Relationship.m4a

53. Credit Risk Dominance.m4a

54. IFRS Hedge Ratio Assessment.m4a

55. Cost of Hedging.m4a

56. Commodity Basis Risk.m4a

57. Timing Mismatch.m4a

58. Volume Mismatch.m4a

59. Rebalancing.m4a

60. Discontinuation.m4a

61. Basis Adjustment of Non-Financial Assets.m4a

62. NorthStar IFRS Cash Flow Hedge Engine.m4a

Module 04 - IFRS 9 Cash Flow Hedge Accounting.mp4

Module 04 - IFRS 9 Cash Flow Hedge Accounting.chapters.txt

Module 04 - IFRS 9 Cash Flow Hedge Accounting.png

Module 05 - IFRS 9 Fair Value Hedges & Advanced Designations (Chapters 63–72)

63. Fair Value Hedge Fundamentals.m4a

64. Firm Commitment Commodity Hedge.m4a

65. Hedged Item Basis Adjustment.m4a

66. Fair Value Hedge P&L.m4a

67. Foreign Currency Risk on Non-Financial Items.m4a

68. Commodity Risk Components.m4a

69. Proxy Hedging.m4a

70. Dynamic Hedging Challenges.m4a

71. IFRS Hedge Accounting Reconciliation.m4a

72. NorthStar IFRS Hedge Accounting Platform.m4a

Module 05 - IFRS 9 Fair Value Hedges & Advanced Designations.mp4

Module 05 - IFRS 9 Fair Value Hedges & Advanced Designations.chapters.txt

Module 05 - IFRS 9 Fair Value Hedges & Advanced Designations.png

Module 06 - ASC 815 Commodity Hedge Accounting (Chapters 73–90)

73. ASC 815 Architecture.m4a

74. U.S. GAAP Cash Flow Hedges.m4a

75. Forecast Transaction Criteria.m4a

76. Contractually Specified Components.m4a

77. Component-Level Commodity Hedging.m4a

78. U.S. GAAP Hedge Documentation.m4a

79. Effectiveness Assessment.m4a

80. Critical Terms Match.m4a

81. Hypothetical Derivative.m4a

82. Dollar-Offset and Quantitative Analysis.m4a

83. AOCI Mechanics.m4a

84. Forecast Purchase of Inventory.m4a

85. Forecast Sale.m4a

86. Fair Value Hedges Under ASC 815.m4a

87. Excluded Components.m4a

88. Hedge Discontinuation.m4a

89. IFRS 9 vs ASC 815 Commodity Comparison.m4a

90. NorthStar ASC 815 Hedge Engine.m4a

Module 06 - ASC 815 Commodity Hedge Accounting.mp4

Module 06 - ASC 815 Commodity Hedge Accounting.chapters.txt

Module 06 - ASC 815 Commodity Hedge Accounting.png

Module 07 - Embedded Derivatives & Complex Commodity Contracts (Chapters 91–102)

91. What an Embedded Derivative Is.m4a

92. Host Contract Identification.m4a

93. Closely Related Assessment.m4a

94. Commodity Indexation.m4a

95. Foreign Currency Features.m4a

96. Caps, Floors and Price Collars.m4a

97. Volume Optionality.m4a

98. PPA Embedded Features.m4a

99. LNG Pricing Formulas.m4a

100. Hybrid Contract Accounting.m4a

101. Reassessment of Embedded Features.m4a

102. NorthStar Embedded Derivative Analyzer.m4a

Module 07 - Embedded Derivatives & Complex Commodity Contracts.mp4

Module 07 - Embedded Derivatives & Complex Commodity Contracts.png

Module 08 - Physical Commodity Settlement, Inventory & Accounting (Chapters 103–112)

103. Physical Purchase Accounting.m4a

104. Physical Sale Accounting.m4a

105. Inventory Recognition.m4a

106. Hedge Effects in Inventory.m4a

107. Cost of Goods Sold.m4a

108. Physical Settlement of Derivative-Scope Contracts.m4a

109. Quantity Differences.m4a

110. Quality and Location Differences.m4a

111. Freight and Logistics Components.m4a

112. NorthStar Physical-to-Accounting Reconciliation.m4a

Module 08 - Physical Commodity Settlement.mp4

Module 09 - OCI_AOCI, Presentation, Disclosures & Close (Chapters 113–120)

113. OCI Rollforward.m4a

114. Reclassification to Earnings.m4a

115. Basis Adjustment Tracking.m4a

116. P&L Presentation.m4a

117. Balance Sheet Presentation.m4a

118. Hedge Accounting Disclosures.m4a

119. Month-End and Quarter-End Close.m4a

120. NorthStar Hedge Accounting Close Pack.m4a

Module 09 - OCI_AOCI, Presentation, Disclosures & Close.mp4

Module 09 - OCI_AOCI, Presentation, Disclosures & Close.chapters.txt

Module 09 - OCI_AOCI, Presentation, Disclosures & Close.png

Module 10 - ETRM, Subledger, GL & Accounting Technology (Chapters 121–126)

121. ETRM Accounting Data Model.m4a

122. Accounting Rules Engine.m4a

123. Hedge Accounting Subledger.m4a

124. Journal Generation & Posting.m4a

125. ETRM-to-GL Reconciliation.m4a

126. Building the NorthStar Commodity Accounting Platform.m4a

Module 10 - ETRM, Subledger, GL & Accounting Technology.mp4

Module 10 - ETRM, Subledger, GL & Accounting Technology.chapters.txt

Module 10 - ETRM, Subledger, GL & Accounting Technology.png

Module 11 - NorthStar Hedge Accounting Crisis Capstone (Chapters 127–130)

127. The €42M Accounting Mismatch.m4a

128. Reconstruct Scope & Hedge Designations.m4a

129. Rebuild OCI, P&L and Inventory.m4a

130. Audit & Accounting Committee Defence.m4a

Module 11 - NorthStar Hedge Accounting Crisis Capstone.chapters.txt

Module 11 - NorthStar Hedge Accounting Crisis Capstone.png

Module 11 - NorthStar Hedge Accounting Crisis Capstone.mp4

Module PDFs and Labs

M0-Commodity-Derivatives-Accounting-Primer_DurgaAnalytics.pdf

M1-Derivative-Scope-Own-Use-and-NPNS_DurgaAnalytics.pdf

M2-Fair-Value-and-Commodity-Valuation-Accounting_DurgaAnalytics.pdf

M3-Hedge-Accounting-Architecture_DurgaAnalytics.pdf

M4-IFRS-9-Cash-Flow-Hedge-Accounting_DurgaAnalytics.pdf

M5-IFRS-9-Fair-Value-Hedges-and-Advanced-Designations_DurgaAnalytics.pdf

M6-ASC-815-Commodity-Hedge-Accounting_DurgaAnalytics.pdf

M7-Embedded-Derivatives-and-Complex-Commodity-Contracts_DurgaAnalytics.pdf

M8-Physical-Commodity-Settlement-Inventory-and-Accounting_DurgaAnalytics.pdf

M9-OCI-AOCI-Presentation-Disclosures-and-Close_DurgaAnalytics.pdf

M10-ETRM-Subledger-GL-and-Accounting-Technology_DurgaAnalytics.pdf

M11-NorthStar-Hedge-Accounting-Crisis-Capstone_DurgaAnalytics.pdf

commodity-derivatives-accounting_CDA-Labs.zip