ACCOUNTING FOR DERIVATIVES AND OTHER FINANCIAL INSTRUMENTS

ACARA

03 – 05 agustus 2016 | Fee Menyesuaikan Venue di Bandung/ Yogya/ Bali/ Batam/ lombok
24 – 26 agustus 2016 | Fee Menyesuaikan Venue di Bandung/ Yogya/ Bali/ Batam/ lombok
07 – 09 september 2016 | Fee Menyesuaikan Venue di Bandung/ Yogya/ Bali/ Batam/ lombok
21 – 23 september 2016 | Fee Menyesuaikan Venue di Bandung/ Yogya/ Bali/ Batam/ lombok

Jadwal Training 2016 Selanjutnya …

 

DESKRIPSI ACCOUNTING FOR DERIVATIVES AND OTHER FINANCIAL INSTRUMENTS

Konsep Dasar dari Derivatif (Basic Concept of Derivatives)  terdiri dari Instrument Derivatives dan Aset yang Mendasari (Underlying Assets) yang berupa Kurs Valas atau nilai tukar, Tingkat Suku Bunga, Indeks Saham, dan Harga Komoditas. Dalam kontrak derivatif, pihak yang terlibat (counterparties) saling bertaruh bahwa harga dari underlying assets akan bergerak secara BERLAWANAN. Jadi, transaksi derivatif adalah transaksi yang nilainya merupakan turunan dari instrumen yang mendasari, seperti suku bunga, nilai tukar, indeks, dan komoditas serta ekuitas, baik yang diikuti dengan pergerakan maupun tanpa pergerakan dana/instrumen.

Fiskus juga sering beranggapan bahwa penghasilan dari transaksi derivatif sudah dicakup dalam Undang-Undang Nomor 36 Tahun 2008 (UU-36/2008) tentang Pajak Penghasilan khususnya Pasal 4 yang kena tarif final sehingga tidak ada lagi hitungan rugi laba kalo sudah final. Dianggap sama dengan deposito dan menjual tanah atau bangunan. Padahal pengenaan PPh final hanya berlaku untuk transaksi derivatif yang berbentuk kontrak future dan diperdagangkan di Bursa Berjangka Indonesia (BBI). Sedangkan bentuk kontrak derivatif yang lain yaitu swap, option, dan forward mestinya tidak dikenai PPh final. Jadi untuk itu berlaku ketentuan umum sebagaimana Pasal 6 Ayat 1 UU PPh.

TUJUAN ACCOUNTING FOR DERIVATIVES AND OTHER FINANCIAL INSTRUMENTS

  • Memahami derivatives products implikasi dari sisi accouinting baik terhadap financial reporting maupun management
  • Memahami peraturan akuntansi dan perpajakan yang berkaitan dengan derivatives
  • Memahami teknik dalam mengimplementasikan accounting procedures
  • Memahami dan mengelola resiko yang berkaitan dengan transaksi derivatives
  • Memahami market risk dan credit risk

COURSE OUTLINE ACCOUNTING FOR DERIVATIVES AND OTHER FINANCIAL INSTRUMENTS

  1. External financial accounting
    • Appropriate accounting method
    • PSAK mengenai derivative accounting
  2. Derivative products
    • Accounting for interest rate swap
      • Definition and methodology
      • Vanilla swaps, amortizing swaps and forward swap
      • Valuations
      • P/l reporting
    • Financial future, & swaps (definition and methodology, valuations, and p/l reporting)
    • Accounting for interest rate option (definition and methodology, valuations, and p/l reporting)
    • Taxation
  3. Security Related Swap
    • Bonds and derivatives swap
    • Equity and equity derivatives
    • Cross currency & foreign currency interest rate swaps
  4. Accounting for embedded derivatives and structured products
    • Credit derivatives
    • Equity linked notes
    • Risk associated with cdo structured
    • Asset backed security
  5. Accounting procedures

 

PESERTA ACCOUNTING FOR DERIVATIVES AND OTHER FINANCIAL INSTRUMENTS

Staff / officer accounting, Cost Controller, Finance Controller, dan Accounting Managers yang ingin melengkapi pengetahuannya tentang akuntansi derivative dan instrument keuangan lainnya.

METODE ACCOUNTING FOR DERIVATIVES AND OTHER FINANCIAL INSTRUMENTS

Presentation, Discussion, Simulation, Case Study, and Evaluation.

COURSE LEADER ACCOUNTING FOR DERIVATIVES AND OTHER FINANCIAL INSTRUMENTS

DR.Hanifah

 

 

 

TIME & VENUE ACCOUNTING FOR DERIVATIVES AND OTHER FINANCIAL INSTRUMENTS

  • 3 sd 5 agustus 2016
  • 24 sd 26 agustus 2016
  • 7 sd 9 september 2016
  • 21 sd 23 september 2016
  • 5 sd 7 oktober 2016
  • 19 sd 21 oktober 2016
  • 2 sd 4 november 2016
  • 16 sd 18 november 2016
  • 30 november sd 2 desember 2016
  • 7 sd 9 desember 2016
  • 14 sd 16 desember 2016

COURSE FEE & FACILITIES ACCOUNTING FOR DERIVATIVES AND OTHER FINANCIAL INSTRUMENTS

  • Batam :   Rp. 8.500.000,- per participant ( Non Residential)
    Special Price Rp. 7.500.000,- per participant ( Non Residential ) for minimum 5 participants from same company.
  • Yogyakarta : Rp. 6.500.000,- per participant ( Non Residential )
    Special Price Rp. 6.000.000,- per participant ( Non Residential ) for minimum 3 participant from same company.
  • Bali: Rp. 8.500.000,- per participant ( Non Residential )
    Special Price Rp. 7.500.000,- per participant ( Non Residential ) for minimum 3 participant from same company.
  • Lombok: Rp. 7.500.000,- per participant ( Non Residential )
    Special Price Rp. 7.000.000,- per participant ( Non Residential ) for minimum 3 participant from same company.
  • Bandung: Rp. 6.500.000,- per participant ( Non Residential )
    Special Price Rp. 5.500.000,- per participant ( Non Residential ) for minimum 3 participant from same company.

Facilities:

  • Qualified Trainer
  • Airport Transfer in-out
  • Convinience Training room
  • Training kit
  • Hard and soft copy material (USB Flashdisk)
  • Certificate
  • Souvenir

ACCOUNTING FOR DERIVATIVES AND OTHER FINANCIAL INSTRUMENTS

 

 

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