Real estate companies hedging FX differences from loans

Real estate companies traditionally use hedge accounting for foreign currency loans to balance the impact of foreign currency loan revaluations on their income statement. As advisors and auditors, we are familiar with the many ways how companies tackle hedge accounting. Sometimes, they proceed correctly; other times, they fail to comply with IFRS requirements on documentation and testing.

This course aims to teach companies to use hedge accounting for foreign currency loans correctly, in compliance with applicable regulations, and best suited to their result of operations and tax background.

Who are the intended participants?

  • Employees of finance, planning and treasury departments in real estate companies
  • Employees of accounting and controlling departments involved in the preparation of financial statements pursuant to CAS or IFRS
  • Employees involved in the preparation of documentation for hedge accounting

Programme

  • Hedge accounting framework summary
  • Application of hedge accounting to foreign currency loans
  • Documentation
  • Effectiveness
  • Method of updating tests of effectiveness; release of foreign exchange gains or losses to the income statement
  • Refinancing, instalment suspension, changes in hedged lease payments (or other items being hedged)

Benefits

You will:

  • Understand hedge accounting options and requirements relating to foreign currency loans
  • Learn how to test effectiveness by yourselves and prepare hedge accounting documentation
  • Better understand the hedging effects and the impact of unexpected events (loan repayment, sale of real property, change of lessees, etc.)
Dates

Zajištění kurzových rozdílů z úvěrů v realitních společnostech

15. 3. 2023 09:00–12:00
PREZENČNĚ – KPMG Česká republika, Pobřežní 1a, Praha 8
Course fee: 4 000,- CZK ex. VAT
Sign up

For attending this training course, you are eligible to gain 4 of CPD points.

The fee includes training materials and refreshments. The training will be conducted in Czech.

Zajištění kurzových rozdílů z úvěrů v realitních společnostech

15. 3. 2023 09:00–12:00
WEBINÁŘ – Microsoft Teams
Course fee: 4 000,- CZK ex. VAT
Sign up

For attending this training course, you are eligible to gain 4 of CPD points.

The fee includes training materials and refreshments. The training will be conducted in Czech.

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