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Accounting For Derivatives And Other Financial Instruments

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	Accounting For Derivatives And Other Financial Instruments
*DESCRIPTION*	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*	External financial accounting • Appropriate accounting method • PSAK mengenai derivative accounting 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 Security Related Swap Bonds and derivatives swap Equity and equity derivatives Cross currency & foreign currency interest rate swaps 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 SHOULD ATTEND*	Staff / officer accounting, Cost Controller, Finance Controller, dan Accounting Managers yang ingin melengkapi pengetahuannya tentang akuntansi derivative dan instrument keuangan lainnya.
*METODH*	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 *Registration should be made 5 days prior to the implementation of training.* Payment can be made at the time of registration or via bank account: PT Bank Mandiri Cabang KH Ahmad Dahlan Yogyakarta Acc. No. 137-00-0786993-2 a/n CV JOGJA TRAINING & CAREER CENTER
JOGJA TRAINING & CAREER CENTER (JTCC) Jl. Cendana No.5, Yogyakarta Phone: 0274 – 419936 Fax: 0274 – 419936 Email: sari_jtcc@yahoo.com Sari.sartika@jtcc-consultant.com Website: http://www.jtcc-consultant.com Contact Person: sari Mobile: 0819 3839 7518 PIN BB: 3008D4F9
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