Hedge accounting intermediate

Course

Inhouse

Price on request

Description

  • Type

    Course

  • Methodology

    Inhouse

  • Class hours

    3h

This half day module focuses on the hedge accounting rules associated with accounting for derivative instruments. Accounting for the hedged item will be covered briefly, but most of the session time will be spent covering the accounting rules that apply when the hedging rules apply. Suitable for: Those who are interested in understanding hedge accounting in detail but are already familiar with the basics of accounting for financial assets and liabilities

About this course

An understanding of the fundamentals of financial statement analysis and specifically accounting for financial assets and liabilities.
Accounting for Derivatives.

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Course programme

This half day module focuses on the hedge accounting rules associated with accounting for derivative instruments. Accounting for the hedged item will be covered briefly, but most of the session time will be spent covering the accounting rules that apply when the hedging rules apply
  • Accounting categories for financial assets
  • Fair value through income statement
  • Held to maturity, available for sale and loans and receivables
  • Accounting for financial liabilities
  • Hedging risk and volatility
  • Fair value hedges - interest rate risk
  • Cash flow hedges - currency risk
  • Net investment hedge - currency risk
  • Hedge accounting requirements

Hedge accounting intermediate

Price on request