Derivatives and Hedge accounting (Online)
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| Venue | Online - Microsoft Teams |
| Date | Thursday 7th March 2024 |
| Time | 09:30 - 12:30 |
| Information | In this session we will look at hedge accounting under the requirements of IFRS 9 in terms of the following considerations:
Distinguishing hedge accounting with hedging (economic hedging)
The objective of hedge accounting
Risk management strategy versus risk management objective
The meaning of derivatives and their importance in mitigating or offsetting risk in hedge accounting
The characteristics of a derivative financial instrument
Understanding non-financial variables and distinguishing risks specific and not specific to a party
Introducing weather derivatives
Types of hedging relationships including:
i. Cash flow hedges
ii. Fair value hedges
iii. Net investment in foreign operation
Illustrations on (h) on how to calculate gains/losses arising on hedged items and hedged instruments
Eligible hedging instruments
Exception rules for ‘full designation’ of hedging instruments under the ‘cost of hedging’ model
Eligible hedged items
The criteria that should be satisfied in order to be allowed to adopt hedged accounting under IFRS 9
The concept of rebalancing under IFRS 9
The rules under IFRS 9 relating to the discontinuation of hedged accounting. |
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| CPD Units | 3 units on full attendance |
| Seats Left | 25 |
| Price | Rs 4000 |
| Booking Deadline | Thursday 7th March 2024 |
| Map | View Map |
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