Hedge accounting under IFRS 9: Exam not included

Date

Ongoing

Time

On-demand

CPE Hours

45 minutes to 1 hour

Competency

Core

Location

eLearn

Price

€40

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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