Overview

Showing you when hedge accounting can be useful and the application of hedge accounting


 

Detailed Objectives

A) Eligible hedge items:

  • Identify eligible hedged items for cash flow hedge accounting
 

B) Eligible hedge instruments:

  • Identify eligible hedging instruments for cash flow hedge accounting
 

C) Requirements:

•Understand the requirements of applying cash flow hedge accounting.
 

D) Specific hedge accounting related topics:

•Providing you with practical examples of issues encountered while applying cash flow hedge accounting.