This course will focus on accounting for derivatives and hedge accounting. It includes an analysis of fair value of derivatives on financial statements of corporates, and application of hedge accounting in IFRS 9.
This course will focus on accounting for derivatives and hedge accounting. It includes an analysis of fair value of derivatives on financial statements of corporates, and application of hedge accounting in IFRS 9.
In addition, the course provides an overview of key differences between IFRS 9 and IAS 39 hedge accounting since preparers can elect to continue with IAS 39 hedge accounting, pending completion of the International Accounting Standard Board’s (IASB) project on dynamic risk management (macro-hedging).
In addition, the course covers an overview of the recent guidance on the interest rate benchmark reforms published by the IASB. Participants are expected to have a basic understanding of financial statements.
Key Learning Outcomes:
Who Should Attend:
Part of the Fitch Group, Fitch Learning partners with businesses to help develop the future leaders of the financial services industry. Alongside centers in established financial hubs,
Fitch Learning utilizes a best-in-class technology platform to deliver blended learning solutions that maintain the personal element of development.
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