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Hedge accounting under IAS 39: The macro fair value hedge – Full course exam included

Associated Courses

Date

Ongoing

Time

On-demand

CPE Hours

45 minutes to 1 hour

Competency

Core

Location

eLearn

Price

€40

Category:

Course Description

Understand the basics of hedge accounting.

Understand how the macro fair value hedge model is positioned in IAS 39.

Understand the MFVH model relates to other hedge accounting models.

Course Structure

This eLearn introduces the following topics:

  • Introduction
  • Why MFVH?
  • MFVH-process steps
  • Journal entries
  • Practical considerations

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) Why macro fair value hedge?:

Understand why an alternative MFVH-model is necessary for banks to effectively apply hedge accounting
Which assets and liabilities are eligible hedged items in a macro fair value hedge accounting model

B) MFVH process steps:

Understand the various steps that are part of a standard MFVH model: bucketing, designation, effectiveness testing, MFVH adjustments, amortisations and releases and pull to par adjustments

C) Journal entries:

Understand the macro fair value hedge accounting adjustments
Post amortisation adjustments and releases of MFVH-adjustments

D) Impact on Practical considerations:

Understand what practical difficulties banks face when applying a macro fair value hedge accounting model

Course Structure

This eLearn introduces the following topics:

  • Introduction
  • Why MFVH?
  • MFVH-process steps
  • Journal entries
  • Practical considerations

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) Why macro fair value hedge?:

Understand why an alternative MFVH-model is necessary for banks to effectively apply hedge accounting
Which assets and liabilities are eligible hedged items in a macro fair value hedge accounting model

B) MFVH process steps:

Understand the various steps that are part of a standard MFVH model: bucketing, designation, effectiveness testing, MFVH adjustments, amortisations and releases and pull to par adjustments

C) Journal entries:

Understand the macro fair value hedge accounting adjustments
Post amortisation adjustments and releases of MFVH-adjustments

D) Impact on Practical considerations:

Understand what practical difficulties banks face when applying a macro fair value hedge accounting model

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