Hedge accounting under IFRS 9: Exam not included
Course Description
Explaining the 3 main criteria that should be met to apply hedge accounting.
Requesting you to do certain exercises.
Course Structure
This eLearn introduces the following topics:
- IFRS 9: Scope and implementation requirements
- Eligible hedge items and hedging instruments
- Qualifying criteria for hedge accounting
- 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 hedge items and hedging instruments:
Understand which asset or liability, unrecognised firm commitment or highly probable forecast transaction can be designated as a hedged item
Be able to determine which financial instruments qualify as hedging instruments
B) Specific hedge accounting related topics:
You will learn in this eLearn that hedge accounting under IFRS 9 is complex and comes with a significant number of detailed rules. It may be difficult to achieve in practice. In this chapter there will be focus on several practicalities.
Course Structure
This eLearn introduces the following topics:
- IFRS 9: Scope and implementation requirements
- Eligible hedge items and hedging instruments
- Qualifying criteria for hedge accounting
- 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 hedge items and hedging instruments:
Understand which asset or liability, unrecognised firm commitment or highly probable forecast transaction can be designated as a hedged item
Be able to determine which financial instruments qualify as hedging instruments
B) Specific hedge accounting related topics:
You will learn in this eLearn that hedge accounting under IFRS 9 is complex and comes with a significant number of detailed rules. It may be difficult to achieve in practice. In this chapter there will be focus on several practicalities.
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