Purchase Course

IFRS - Hedge Accounting - IFRS 9   

1

Total CPE
Tuition
$125.00
Approximate Length
01:00:00
Course Number
24-WB-466
1

Total CPE
Tuition
$125.00
Approximate Length
01:00:00
Course Number
24-WB-466

Course Details

This course provides an overview of hedge accounting in accordance with IFRS 9 and key differences to US GAAP.

By the end of this course, participants should be able to:

  • identify qualifying hedging instruments and hedged items
  • determine the type of hedging relationship and related accounting
  • determine when fair value option can be applied as an alternative to hedge accounting
  • identify requirements for hedge accounting, including hedge effectiveness, documentation, rebalancing and discontinuing hedge accounting
  • recall differences between IFRS 9 and US GAAP (ASU 2017-12 and ASU 2022-01) related to hedge accounting.

Note: This course references data and sources that were available at the time of development. Please visit the Financial Reporting View website for the most up-to-date guidance and insights.

Keywords: Hedge Accounting, IFRS 9, Accounting

Other Details

Special Notice/Instruction: CPE credits will be awarded upon successful completion of the content and passing the exam with a grade of 70 or higher. In accordance with NASBA requirements, you must complete and pass the exam within one year of your enrollment in the program.

NASBA Delivery Type: Self-Study

Advance Preparation: There is no advance preparation for this course.


Level of Knowledge: Basic
Field of Study: Accounting - 1
Delivery Method: Web Based Self Study

This course provides an overview of hedge accounting in accordance with IFRS 9 and key differences to US GAAP.

By the end of this course, participants should be able to:

  • identify qualifying hedging instruments and hedged items
  • determine the type of hedging relationship and related accounting
  • determine when fair value option can be applied as an alternative to hedge accounting
  • identify requirements for hedge accounting, including hedge effectiveness, documentation, rebalancing and discontinuing hedge accounting
  • recall differences between IFRS 9 and US GAAP (ASU 2017-12 and ASU 2022-01) related to hedge accounting.

Note: This course references data and sources that were available at the time of development. Please visit the Financial Reporting View website for the most up-to-date guidance and insights.

Keywords: Hedge Accounting, IFRS 9, Accounting

Special Notice/Instruction: CPE credits will be awarded upon successful completion of the content and passing the exam with a grade of 70 or higher. In accordance with NASBA requirements, you must complete and pass the exam within one year of your enrollment in the program.

NASBA Delivery Type: Self-Study

Advance Preparation: There is no advance preparation for this course.


Level of Knowledge: Basic
Field of Study: Accounting - 1
Delivery Method: Web Based Self Study
Purchase Course