The course helps students

To understand the difference between a functional currency and a presentation currency

To understand why it is necessary to translate foreign currency transactions into Australian dollars

To understand the translation techniques on transaction data and for end of year reporting

To understand qualifying assets and associated accounting entries

To understand the difference between a fair value hedge and a cash flow hedge, and provide the appropriate accounting entries in respect of both

To understand foreign currency swaps: What, Why and How to account for?

1. 这课程帮助学生理解本位币和列报货币之间的区别， 并且帮助学生了解怎么样从外币转化为本位币，会计应该怎么计入账册。

2. 此课程主要讲述澳洲会计准则 AASB121，AASB123， AASB139 中关于外汇买卖的账务处理。

3. 此课程围绕着澳洲会计准则，详细介绍了澳洲会计准则AASB121汇率转换变化，AASB123借款成本，AASB139金融工具。

4. 此课程以实例讲述现金流对冲和公允价值套期，并根据 AASB121， AASB123, AASB139 的准则进行会计记账处理。

5. 此课程还讲述了衍生工具，衍生资产和衍生负债的概念以及会计对冲的五个符合条件。

6. 此课程还引入符合要件的资产，并且用实例阐述了符合要件的资产和现金流交易的不同会计处理。

7. 此课程还讲述了外汇掉期的概念。