Hedge accounting under IAS 39: Fair value hedges – Full course exam included

Course Structure

This eLearn introduces the following topics:

• Introduction
• Eligible hedged items
• Eligible hedging instruments
• 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

At the end of the eLearn, an exam tests your knowledge of the topics discussed during the eLearn.

Key-Features

Detailed Objectives:

A) Eligible hedged items:

• Discussing the definition of eligible hedged items and testing you with an exercise

B) Eligible hedged instruments:

• Discussing the definition of hedging instruments and getting into more detail through a series of exercises

C) Requirements:

• Discussing the qualifying criteria for hedge accounting and showing you practical examples

D) Specific hedge accounting related topics:

• Get familiar with more complex fair value hedge accounting topics