Deskripsi

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.

OBCECTIVES
• 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 Content

1. External financial accounting
• Appropriate accounting method
• PSAK mengenai derivative accounting
2. Derivative products
• Accounting for interest rate swap
a. Definition and methodology
b. Vanilla swaps, amortizing swaps and forward swap
c. Valuations
d. 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
• Clns
• Asset backed security
5. Accounting procedures

Instruktur

M. Imam Bintoro, SE, M. Fin

Who Sould Attend

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

Methode

This course will be using the method of presentation to understand the concepts, discussion and sharing experience or case studies. At the end of the session, the participant will be directed in making the action plan that will be applied after returning to the workplace.

Time & Venue

• Training dijadwalkan pada :
• 27 – 29 agustus 2012
• 12 – 14 September 2012
• 26 – 28 September 2012
• 3 – 5 Oktober 2012
• 22 – 24 Oktober 2012
• 12 – 14 November 2012
• 26 – 28 November 2012
• 3 – 5 Desember 2012
• 19 – 21 Desember 2012
• At Melia Purosani Hotel , Yogyakarta

Course Fee

Training Fee: IDR 5.500.000,- / participant ( non residential )
Special Rate: Rp. 5.000.000,-/ participant (non residential) for minimum 3 participants from the same company.
Special Rate: Rp. 4.500.000,-/ participant (non residential) for minimum 5 participants from the same company.

Facilities:
• convenience meeting room at Melia Purosani Hotel, Yogyakarta
• Airport pick up service
• Transportation during training
• 2x coffee break and lunch
• Training kit
• Hard and soft copy material ( USB Flashdisk )
• Certificate
• Souvenir

Information
Jl. Cendana No.5, Yogyakarta
Phone: 0274 – 419936 Fax: 0274 – 419936

The post ACCOUNTING FOR DERIVATIVES AND OTHER FINANCIAL INSTRUMENTS appeared first on SEMINAR BAGUS.

ACCOUNTING FOR DERIVATIVES AND OTHER FINANCIAL INSTRUMENTS

Deskripsi

Course Content

1.    External financial accounting

• Appropriate accounting method
• PSAK mengenai derivative accounting

2.    Derivative products

•  Accounting for interest rate swap

a.    Definition and methodology
b.    Vanilla swaps, amortizing swaps and forward swap
c.    Valuations
d.    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
• Clns
• Asset backed security

5.    Accounting procedures

Instructor

M. Imam Bintoro, SE, M. Fin

Who Sould Attend

Method

Time & Venue

Course Fee

The post ACCOUNTING FOR DERIVATIVES AND OTHER FINANCIAL INSTRUMENTS appeared first on SEMINAR BAGUS.