Showing you when hedge accounting can be useful and the role of fair value hedges


Detailed Objectives

A) Eligible hedged items:

  • Discussing the definition of eligible hedged items and testing you with an exercise.


B) Eligible hedged instruments:

  • Discussing the definition of hedging instruments and getting into more detail through a series of exercises.

C) Requirements:

  • Discussing the qualifying criteria for hedge accounting and showing you practical examples.

D) Specific hedge accounting related topics:

  • Get familiar with more complex fair value hedge accounting topics.


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