Learners will explain securities lending fundamentals, analyze collateral and revenue mechanics, compute investment pool allocations, and evaluate accounting treatments shaped by market and legal structures.

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Master Securities Lending Accounting: Analyze & Apply
This course is part of Advanced Financial Accounting & Specialized Transactions Specialization

Instructor: EDUCBA
Included with
Recommended experience
What you'll learn
Explain securities lending fundamentals, including collateral structures, revenue flows, and market participants.
Compute collateral investment returns, pool allocations, and related accounting entries accurately.
Analyze accounting and reporting treatments influenced by legal, market, and fair-value considerations.
Skills you'll gain
Details to know

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January 2026
14 assignments
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There are 4 modules in this course
This module introduces the foundational principles of securities lending, covering key accounting concepts, collateral mechanics, and the revenue–expense relationships that underpin lending activities. Learners develop a strong conceptual base to understand how transactions are initiated, recorded, and managed.
What's included
9 videos4 assignments
This module explores how cash collateral is reinvested, how investment pools operate, and how earnings are allocated and recorded. Learners examine pool structures, income calculations, and accounting treatments that support transparent financial reporting.
What's included
9 videos4 assignments
This module provides deeper insight into transaction flows, central counterparty (CCP) operations, and present accounting valuation. Learners gain advanced knowledge of risk reduction mechanisms and how dynamic market factors influence accounting entries and disclosures.
What's included
6 videos3 assignments
This module examines credit evaluation, fair-value reporting, collateral optimization, and legal considerations across jurisdictions. Learners understand how strategic and regulatory factors shape modern securities lending practices.
What's included
6 videos3 assignments
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