The Perspective of the Financial Profession as a Response to Derivative Funding Instruments
01. ACCOUNTING FOR DERIVATIVES
Derivatives are recorded at a fair value so a hedge accounting application is needed for the potential gain or loss that will occur.
02. AUDITING DERIVATIVE INSTRUMENTS
Derivative instruments with characteristics such as underlying, initial net investment and net payment settlements become aspects that need to be considered by auditors to use their special skills or knowledge to plan and carry out audit procedures related to certain assertions on derivatives.
03. TAXATION FOR COMPANY LISTED ON IDX
The company that is officially registered as a public company encourages some adjustments in the taxation aspect imposed on investors, both founders and non-founders, on sales of shares transactions and dividends.
04. STRUCTURED WARRANT: NEW DERIVATIVE INVESTMENT INSTRUMENTS ON IDX
Structured warrants are a new investment instrument officially issued on the Indonesia Stock Exchange (IDX), which is expected to provide an opportunity for investors to achieve potential profits with the ownership and transaction.