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Hedge Accounting: Similarities and differences between IAS 39 and IFRS 9 – 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

The general accounting for financial instruments under IFRS leads to a mixed model of accounting: certain positions like derivatives are accounted at fair value through PL, while other financial instruments are at cost or at fair value but with re-measurement through OCI in equity. The purpose of hedge accounting is to bridge these mismatches. From other modules the basics of hedge accounting are repeated to refresh your memory.

Course Structure

This eLearn introduces the following topics:

  • Hedge accounting – a short recap
  • Similarities
  • Differences
  • Transitioning to IFRS 9 for hedge accounting

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) Similarities:

  • Introducing you to the main similarities of hedge accounting under the two standards
  • Performing some exercises

B) Differences:

  • Introducing you to the main similarities of hedge accounting under the two standards
  • Performing some exercises

C) Transitioning to IFRS 9 for hedge accounting:

  • Introducing you to several practicalities

Course Structure

This eLearn introduces the following topics:

  • Hedge accounting – a short recap
  • Similarities
  • Differences
  • Transitioning to IFRS 9 for hedge accounting

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) Similarities:

  • Introducing you to the main similarities of hedge accounting under the two standards
  • Performing some exercises

B) Differences:

  • Introducing you to the main similarities of hedge accounting under the two standards
  • Performing some exercises

C) Transitioning to IFRS 9 for hedge accounting:

  • Introducing you to several practicalities

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