Introduction to hedge accounting under IFRS – Exam not included
Associated Courses
Course Description
Introducing you to the theory of the three models of IFRS hedge accounting
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
Exam not included
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
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
Exam not included
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
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