Certified Financial Manager (2026) - 1. Financial Accounting Part 9: Effects of Exchange Rate Changes, Derivatives

This course covers the Effects of Changes in Foreign Exchange Rates and Derivatives units of the Financial Accounting section of the Certified Financial Manager qualification exam. It covers the theory and practice of accounting for foreign exchange rate fluctuations and derivatives under the Korean International Financial Reporting Standards (K-IFRS). It is suitable for those preparing for the exam as well as those seeking to improve their practical financial accounting skills in a business setting.