About this Course

A practical hands-on seminar intended to allow participants to perform hedges on commonly used financial instruments under IAS 39. The seminar will also focus on the actual preparation and testing aspect of hedge accounting.

Programme Outline 

• Basic concept of hedge accounting under IAS 39
  
• Rules and guidelines of hedge accounting under IAS 39 requirement
  
• Practical preparation of the hedge documentation
  
• Different effectiveness testing methods used for the prospective and retrospective testing (Will provide sample valuation models for them to try on the various effectiveness testing)
  
• Practical practice of how to conduct the testing based on the valuation methods of the instruments (Will be a spreadsheet exercise to let the participant have hands-on experience)
  
• Practical Challenges faced by corporate who adopted hedge accounting and suggested ways to overcome it.
  
• New proposal changes in hedge accounting rules under IFRS 9
  

Intended For

A Foundation to Intermediate level seminar intended for Accounting, Audit and Finance Professionals who are interested to apply their knowledge of Hedge Accounting to perform hedges on commonly used financial instruments.

Training Methodology

Lecture style, with Exercises/Case Studies

*Participants are required to bring along their Laptops for hands-on exercises

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