Instructor for this course
more

Accounting for derivatives and hedging can be complex and confusing.  In an uncertain economic environment, there can be a heightened focus on risk management.  This could lead to a greater use of derivatives to manage risk.  

This course provides an overview of the most challenging requirements to understand and apply for hedge accounting under International Financial Reporting Standard (IFRS) 9.

Learning Objectives

  • Explore the hedge accounting requirements of nternational Financial Reporting Standard (IFRS) 9
  • Discover new reporting requirements intended to bring increased transparency
  • Recognize how hedge accounting changes under IFRS 9 are meant to better reflect the entity’s risk management strategy
Last updated/reviewed: November 4, 2019

1 Review (11 ratings)Reviews

5
Member's Profile
I work in derivative accounting, and I trying to learn some of the accounting standards, and this was a big help.

Prerequisites

Course Complexity: Intermediate

No advanced preparation or prerequisites are required for this course.

Education Provider Information

Company:
Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
Contact:
For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to .
Course Syllabus
INTRODUCTION AND OVERVIEW
  3:19Introduction to IFRS – Derivatives and Hedge Accounting under IFRS 9
  2:18Fair Value Hedges
  6:53Cash Flow Hedges
  1:52Net Investment Hedges
  13:01Qualifying Criteria for Hedge Accounting
  5:34Evaluating Hedge Effectiveness
  5:19Designating Hedging Instruments
  2:43Designating Hedged Items
  4:11Alternatives to Hedge Accounting and Conclusion
CONTINUOUS PLAY
  45:15IFRS – Derivatives and Hedge Accounting under IFRS 9
SUPPORTING MATERIALS
  PDFSlides: IFRS – Derivatives and Hedge Accounting under IFRS 9
  PDFIFRS – Derivatives and Hedge Accounting under IFRS 9 Glossary/Index
REVIEW AND TEST
  quizREVIEW QUESTIONS
 examFINAL EXAM