Overview

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.