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Course List
Introduction to the Securities Industry
Introduction to the Securities Industry
Introduction to U.S. Securities Processing
Securities Lending and Borrowing : An Operations Perspective
Foundations of Investment Management and Buyside Operations
Dealing with Change in the Financial Markets
Collateral Management: An Operations Perspective
International Issues
International Securities Operations
International Portfolio Accounting
Foreign Currency: Markets, Clearance, Settlement & Accounting
Foreign Exchange: Lifecycle of a Trade
Corporate Actions
U.S. Domestic Corporate Actions
Global Corporate Actions
Capital Markets
Capital Markets Overview
Capital Market Economics - Investigating the Linkages Between the Real Economy and the Financial Markets
Portfolio Management
Portfolio Management
Securities Analysis
Managing Risk
Risk in a Global Market - Management and Operational Challenges Looking Forward
Financial Management
Financial Accounting and Financial Mathematics
Financial Statement Analysis
Fixed Income Securities
Bond Math: Mathematics of the Fixed Income Market
Structured Securities: MBS, ABS, CDOs
Introduction to Fixed Income Products
Accounting for Fixed Income Securities and Derivatives
Mortgage-Backed Securities
Collateralized Debt Obligations and Credit Default Swaps (CDOs and CDS)
Fixed Income Analytics
Interest Rate Swaps and Credit Default Swaps
Fixed Income Securities Trade Processing and Operations
Accounting, Regulatory & Management
Stock Brokerage Accounting & Securities Regulations
Introduction to Private Equity Markets
Trading After the Volcker Rule
Dodd-Frank for Non-US Derivatives Users
Complying with the MiFID II/MAR Rules
Introduction to Derivative Products
Derivatives: Markets, Operations, Accounting & Control
Derivative Products: Risk Management and Valuation
Option Valuation and Trading
Equity Derivatives: Futures and Swaps
Interest Rate Futures and Swaps
Introduction to Options: Products, Trading & Processing
Swaps Processing and Operations
Commodity Futures: Energy, Metals and Agricultural
Equity Options: Strategies, Accounting and Operations
Mutual Funds
Introduction to Mutual Funds
Mutual Fund Operations

Course Description
Accounting for Fixed Income Securities and Derivatives
Available Dates:
There are no dates available.
Course Code: 605
Duration: 1 day
Level: Basic
Fee: $795.00
CPE Credits: 6
Prerequisite: No prerequisites are required.

Investment accounting for fixed income securities and derivatives is an arcane and complex process. This one-day class will cover accounting for both fixed income securities and derivative instruments, beginning with definitions, exploring the terms and concepts, and finishing with accounting for both cash flows and value changes.

This seminar is designed for investment operations, investment accounting and middle office staff.

Topics for discussion include:

Fixed Income Securities Defined
Fixed Income Terms and Concepts - Interest
Fixed Income Terms and Concepts - Redemption
Fixed Income Terms and Concepts - Yield

Derivatives Terms and Concepts - Futures
Derivatives Terms and Concepts - Options
Derivatives Terms and Concepts - Rate and Currency Swaps
Derivatives Terms and Concepts - Credit Derivatives

Accounting for Fixed Income Securities
Accounting for Futures and Options
Accounting for Rate and Currency Swaps
Accounting for Credit Derivatives

After completing this course, participants should:

  • Know what constitutes a fixed income security and a fixed income derivative
  • Be familiar with the terms and concepts of fixed income securities
  • Be familiar with the terms and concepts of fixed income derivatives
  • Understand how to account for interest and redemptions in fixed income securities
  • Understand how to account for cash flows in fixed income derivatives
  • Understand the accounting impact of market value changes in both securities and derivatives