Understand derivatives and accounting for derivatives Venue Online Date Thursday 25th June 2026 Time 09:30 - 12:30 Information Introduction to Derivatives and Risk Management Accounting Standards & Principles - Fair Value Measurement: Grasp the core principle that all derivatives must be recognised at fair value on the statement of financial position - Scope Exceptions: Identify instruments and contracts that qualify for specific scope exclusions from derivative accounting rules such as normal purchases and normal sales. Hedge Accounting & Application - Qualifying Criteria: Learn the specific requirements for an instrument to qualify for hedge accounting treatment including formal documentation and effectiveness testing. - Types of Hedges: (a) Fair Value Hedges: Account for hedges that mitigate exposure to changes in the fair value of recognised assets or liabilities or firm commitments. (b) Cash Flow Hedges: Account for hedges that mitigate exposure to variability in future cash flows impacting current earnings and other comprehensive income (OCI). (c) Net Investment Hedges: Understand the accounting for hedging a net investment in a foreign operation. Embedded Derivatives: Learn to identify analyse and account for embedded derivatives within hybrid instruments including bifurcation tests. The MQA approval is under process Presenter Sanat Bheeroo CPD Units 3 units on full attendance Seats Left 24 Price Rs 5000 Booking Deadline Thursday 25th June 2026 Map View Map