OBJECTIVES

This three-day seminar has been designed to provide participants with a comprehensive overview of the accounting and reporting requirements for derivatives and hedging under IFRS.  It focuses specifically on the new hedge accounting and reporting standards contained in IFRS 9. The course objectives will be met by a combination of lectured sessions covering the key points of the relevant standards, with the aid of questions, cases and exercises 

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TARGET AUDIENCE

This course is for Accountants, Bankers, Portfolio Managers, Securities Analysts, Pension Fund Managers, internal auditors, Corporate Treasurers, Regulators, and Financial Analysts, but is also appropriate for a broader audience who advise firms on the design of hedging strategies and related accounting.

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Program Level - Intermediate

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Delivery Method - Live Group

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COURSE BENEFITS

• Understand the reasons why companies hedge

• Understand the effects of hedge accounting and restrictions contained in IAS 39

• Identify and account for different types of hedges including

• Measure hedge effectiveness and ineffectiveness 

• Obtain a broad overview of IFRS 9 with a focus on key changes

• Understand the impact assessment and implications of IFRS 9 impairment with focus on the new expected loss model and implementation challenges.

• Explore how the IASB has addressed hedge accounting anomalies and restrictions through IFRS 9

• Determine the appropriate treatment of embedded derivatives under IAS 39 and IFRS 9

• Discuss the latest developments and emerging accounting issues​

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