Hedge accounting under IAS 39: Fair value hedge – Exam not included
Associated Courses
Course Description
Showing you when hedge accounting can be useful and the role of fair value hedges.
Course Structure
This eLearn introduces the following topics:
- Introduction
- Eligible hedged items
- Eligible hedging instruments
- 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) Eligible hedged items:
Discussing the definition of eligible hedged items and testing you with an exercise
B) Eligible hedged instruments:
Discussing the definition of hedging instruments and getting into more detail through a series of exercises
C) Requirements:
Discussing the qualifying criteria for hedge accounting and showing you practical examples
D) Specific hedge accounting related topics:
Get familiar with more complex fair value hedge accounting topics
Course Structure
This eLearn introduces the following topics:
- Introduction
- Eligible hedged items
- Eligible hedging instruments
- 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) Eligible hedged items:
Discussing the definition of eligible hedged items and testing you with an exercise
B) Eligible hedged instruments:
Discussing the definition of hedging instruments and getting into more detail through a series of exercises
C) Requirements:
Discussing the qualifying criteria for hedge accounting and showing you practical examples
D) Specific hedge accounting related topics:
Get familiar with more complex fair value hedge accounting topics
Register Your Interest: