IFRS 9 in detail – hedge accounting

Hedge accounting pursuant to the new standard has been applied by some companies for two years; audits have been carried out; common practice has been established in banks and manufacturing companies concerning the scope of documentation, the calculation of non-effectiveness, quality assessment options, etc.

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What are the advantages of the new hedging? And when do companies nonetheless choose to remain with IAS 39? How do they deal with the requirement for dual documentation, i.e. one for tax purposes and another for financial statement purposes?

Who are the intended participants?

  • Employees of finance, planning and treasury departments in financial and non-financial institutions.
  • Employees of accounting and controlling departments involved in the preparation of financial statements pursuant to IFRS.
  • Employees involved in the preparation of documentation for hedge accounting.

Programme

  • New hedge accounting regulation summary.
  • Structure and scope of documentation.
  • Methods applied to assess effectiveness.
  • Non-effectiveness calculation, method of determining hypothetical derivatives.
  • Costs of hedging – new options/requirements for separating the intrinsic value of options, forward elements or cross-currency basis spreads.
  • Individual issues will be discussed and illustrated via examples from practice corresponding to the period over which the standard has been effective.

Benefits

You will:

  • Obtain information on the approach of various companies (and auditors) to the application of new hedge accounting requirements.
  • Acquaint yourself with the (dis)advantages of the new hedge accounting framework.
  • Understand the extent of necessary changes to systems and processes to set up IFRS 9 hedge accounting.

Register for two or more training sessions from the INTEREST programme for financial institutions and get a discount.

  • Two sessions: 5% discount on the price of both sessions
  • Three sessions: 10% discount on the price of all sessions
  • Four or more sessions: 15% discount on the price of all sessions
Date

IFRS 9 in detail – hedge accounting

Course fee: 3 500,- CZK ex. VAT
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