Overview



Introducing you to the theory of the three models of IFRS hedge accounting

 

Detailed overview

A) Hedge accounting requirements and specific hedge accounting topics

  • Understand that to ensure transparency about derivatives under hedge accounting and those not under hedge accounting, IFRS requires documentation at the inception of hedge accounting. Furthermore, effectiveness testing is required.
  • Introducing you to several practicalities

 

At the end of the e-learning an exam tests your knowledge of the topics discussed during the e-learning.