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Hedge accounting under IFRS

Verlag Dashöfer, s.r.o.

Popis kurzu

The training explains mechanics of hedge accounting as prescribed by IFRS 9 with focus on two most common type of hedges – fair value and cash flow hedge. It covers all main hedge accounting requirements and discusses their relevance for accounting practice. Comprehensive examples are focused on interest rate risk which is typical of financial institutions. They also include documentation and testing of hedge effectiveness. Training alternative: possibility to focus only on IAS 39 requirements (for entities using the option in IFRS 9 that IAS 39 can still be applied for hedge accounting)

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Obsah kurzu

Reasons for hedge accounting
Principles of specific types of hedges – fair value, cash flow and net investment hedges
Hedging instruments and conditions for their eligibility
Hedging instruments – rules for time value of options, forward elements and currency basis spreads
Hedged items and conditions for their eligibility
Hedges of components of hedged items – risk components, cash flow components, nominal amount components
Hedges of groups of items including net positions hedges
Hedge effectiveness requirements
Rebalancing of hedging relationship
Discontinuation of hedge accounting
Fair value option for credit risk exposures managed by using credit derivatives
Transition from IAS 39 to IFRS 9
Disclosures for hedge accounting including disclosure examples
Examples for cash flow hedges of forecast transactions
Comprehensive examples for a fair value hedge of a debt instrument with fixed rate and for a cash flow hedge of a loan with a variable rate

After completing the training the participants will understand

when the need for hedge accounting arises
accounting mechanics of hedge accounting
what types of hedges can be used in particular situations
restrictions for applying hedge accounting
how hedges are designated in respect of specific risk components of the hedged items
how effectiveness of hedges is assessed - requirements for documentation of hedges
disclosures in the area of hedge accounting based on practical examples

Cieľová skupina

At banks and other financial institutions mainly employees at following departments: accounting, reporting, risk management, treasury, ALM, back office, middle office, controlling, internal audit, financial analyses of IFRS statements of customers At non-financial companies mainly to employees at following departments: accounting, reporting, risk management, controlling, internal audit Audit firms Supervisors and enforcers in the area of financial institutions accounting

Hodnotenie

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Organizátor

Verlag Dashöfer, s.r.o.

Železničiarska 13, Bratislava

Medzinárodná spoločnosť Verlag Dashöfer, s.r.o. pôsobí na Slovensku od roku 1997. Počas svojho pôsobenia sa zaradila k popredným odborným vydavateľstvám v SR a jej meno prezentuje poskytovanie kvalitných a aktuálnych informacií pre širokú odbornú verejnosť. Publikácie vydavateľstva Verlag Dashöfer zahŕňajú odborné príručky, portály a časopisy z rôznych profesných oblastí. Na tieto oblasti v roku 2004 nadviazali aj s organizáciou odborných seminárov či video a online seminárov.

V súčasnosti organizujeme semináre z nasledovných oblastí:

* Dane
* Účtovníctvo a mzdy
* Medzinárodné účtovníctvo
* Medzinárodné zdaňovanie
* Pracovné právo a personalistika
* Financie a finančné riadenie
* Právo a manažment
* Vedenie firmy, živnosti
* Manažérske zručnosti a koučing
* Marketing
* Internet a počítačové zručnosti
* Verejná správa a verejné obstarávanie
* Výroba a doprava
* Stavebníctvo a nehnuteľnosti
* Enviro a odpady
* BOZP
* Predaj a obchod
* Controlling

Našim cieľom je poskytovať zákazníkom vysokú kvalitu a profesionálnu úroveň, ktorých výsledkom je spokojnosť účastníkov seminárov. Radi preto privítame Vaše pripomienky a postrehy. Určite nás posunú správnym smerom.