Introduction to hedge accounting under IFRS - Full course exam included

Course Structure

This eLearn introduces the following topics:

• Why hedge accounting?
• The three hedge accounting models
• Hedge accounting requirements
• Specific hedge accounting related topics

Should Attend

This course is intended for professionals in financial and actuarial functions within banks.

Prerequisites

There are no prerequisites to follow this eLearn

Assessment

At the end of the eLearn an exam tests your knowledge of the topics discussed during the eLearn.

Key-Features

Detailed objectives:

A) Hedge accounting requirements and specific hedge accounting topics:

• Understand that to ensure transparency about derivatives under hedge accounting and those not under hedge accounting, IFRS requires documentation at the inception of hedge accounting. Furthermore, effectiveness testing is required.
• Introducing you to several practicalities