Hedge Accounting

This module focuses on the hedge accounting rules associated with accounting for derivative instruments. Accounting for the hedged item will be covered briefly, but most of the session time will be spent covering the accounting rules.

• Accounting categories for financial assets
• Fair value through income statement
• Held to maturity, available for sale and loans and receivables
• Accounting for financial liabilities
• Hedging risk and volatility
• Fair value hedges - interest rate risk
• Cash flow hedges - currency risk
• Net investment hedge - currency risk
• Hedge accounting requirements