Self-Study Course Details
Course Description

The ASC 815 standards on accounting for derivatives and hedges can be complex and challenging to navigate. This course will aim to reduce that complexity by first covering the fundamentals of derivatives, hedges, and risk management. Building upon these fundamentals, the course will then walk through the accounting for normal derivatives as well as those designated for hedge accounting. 

In this course you will learn about derivatives and how they are traded, hedging and risk management strategies, risks that are hedgeable under ASC 815, proper accounting for derivatives and hedges, and much more!  

Learning Objectives
  • Identify the different types of derivatives and how they are traded.
  • Explore hedging and risk management strategies.
  • Discover the risks that are hedgeable under the ASC 815 hedge accounting guidance.
  • Recognize how to account for derivatives and hedges in accordance with ASC 815.
  • Identify the presentation and disclosure requirements for derivatives and hedges.
Advanced Preparation


Author Details
  • Matthew Briggson
    Matthew Briggson

    Matthew Briggson is a certified public accountant in the State of Michigan and a co-founder of Encoursa LLC, a technology company offering continuing professional education courses to CPAs and other financial professionals. Before founding Encoursa, Matthew spent time in public accounting at PricewaterhouseCoopers LLP in the Assurance Practice.

NASBA Sponsor
  • National Registry of CPE Sponsors for the QAS self-study delivery method
    Encoursa is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:


  • Webinars: CPE certificates will be accessible through your dashboard 1 hour after a webinar concludes.

    Self-Study: CPE certificates will be accessible through your dashboard immediately after passing the qualified assessment.

    For specific instructions on accessing your CPE, please see our FAQ section on our support page.

  • Multiple Attendees on Webinars: Each attendee should register separately for the webinar. If more than 1 attendee participated from the same device, please contact us after the event to let us know. For group signups for paid events, please contact us.

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