Introduction to hedge accounting under IFRS - Exam not included

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