Seminar:
Hedge accounting under IFRS

Osnovne informacije

Naknada za sudjelovanje: 5250 kn bez PDV,
uključuje radne materijale i potvrdu o sudjelovanju na edukaciji.

Trajanje: 2-dnevni | vrijeme

Tema

The training explains mechanics of hedge accounting as prescribed by IFRS 9 with focus on two most common type of hedges – fair value and cash flow hedge. It covers all main hedge accounting requirements and discusses their relevance for accounting practice. Comprehensive examples are focused on interest rate risk which is typical of financial institutions. They also include documentation and testing of hedge effectiveness. 

Training alternative: 

  • possibility to focus only on IAS 39 requirements (for entities using the option in IFRS 9 that IAS 39 can still be applied for hedge accounting)

termin

Broj dostupnih seminara: 1
Najraniji termin: 24.5.2021 - 25.5.2021
Mjesto: ONLINE

Sadržaj - Hedge accounting under IFRS

  • Reasons for hedge accounting
  • Principles of specific types of hedges – fair value, cash flow and net investment hedges
  • Hedging instruments and conditions for their eligibility
  • Hedging instruments – rules for time value of options, forward elements and currency basis spreads
  • Hedged items and conditions for their eligibility
  • Hedges of components of hedged items – risk components, cash flow components, nominal amount components
  • Hedges of groups of items including net positions hedges
  • Hedge effectiveness requirements
  • Rebalancing of hedging relationship
  • Discontinuation of hedge accounting
  • Fair value option for credit risk exposures managed by using credit derivatives
  • Transition from IAS 39 to IFRS 9
  • Disclosures for hedge accounting including disclosure examples
  • Examples for cash flow hedges of forecast transactions
  • Comprehensive examples for a fair value hedge of a debt instrument with fixed rate and for a cash flow hedge of a loan with a variable rate

After completing the training the participants will understand

  • when the need for hedge accounting arises
  • accounting mechanics of hedge accounting
  • what types of hedges can be used in particular situations
  • restrictions for applying hedge accounting
  • how hedges are designated in respect of specific risk components of the hedged items
  • how effectiveness of hedges is assessed - requirements for documentation of hedges
  • disclosures in the area of hedge accounting based on practical examples

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Popis

The training explains mechanics of hedge accounting as prescribed by IFRS 9 with focus on two most common type of hedges – fair value and cash flow hedge. It covers all main hedge accounting requirements and discusses their relevance for accounting practice. Comprehensive examples are focused on interest rate risk which is typical of financial institutions. They also include documentation and testing of hedge effectiveness. 

Training alternative: 

  • possibility to focus only on IAS 39 requirements (for entities using the option in IFRS 9 that IAS 39 can still be applied for hedge accounting)

Kontakt osoba

Duga Džaić
duga.dzaic@dashofer.hr
01/4655-107

Ciljana skupina - Hedge accounting under IFRS

  • At banks and other financial institutions mainly employees at following departments: accounting, reporting, risk management, treasury, ALM, back office, middle office, controlling, internal audit, financial analyses of IFRS statements of customers
  • At non-financial companies mainly to employees at following departments: accounting, reporting, risk management, controlling, internal audit
  • Audit firms
  • Supervisors and enforcers in the area of financial institutions accounting

Predavač/Predavačica - Hedge accounting under IFRS

Uvjeti i prijava - Hedge accounting under IFRS

Mjesto
Datum
Predavač/Predavačica
Cijena
Prijavite se
  • ONLINE
  • 24.5.2021 - 25.5.2021
  • 5250 kn + PDV
Input:

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