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