Introduction to hedge accounting under IFRS 9

Overview

This e-learning module provides learning on hedge accounting under IFRS 9 financial instruments. Hedge accounting allows to bridge accounting mismatches that may occur in accounting for the separate elements of a hedge relationship.

This module will address the different elements on how hedge accounting can be applied under IFRS 9.

This module is specifically focused on hedge accounting under IFRS and focuses on a specific element of IFRS 9. A basic understanding of the general concepts of IFRS 9 is assumed for this module. You can complete this course without having completed the other IFRS 9 e-learnings in the series, but it is advisable to complete the module introducing the concepts of IFRS 9 first.

This course will enable you to:

• understand the IFRS 9 adoption requirements and when to apply the three IFRS hedge accounting models;

• understand eligible hedge items and hedging instruments;

• understand the qualifying criteria for hedge accounting; and

• understand more on specific hedge accounting related topics.

For whom:

Our IFRS e-learnings are specifically designed for those in financial and actuarial functions within insurers. These modules are also of interest to those working within Reporting, Controlling, IT, Internal Audit, Risk, ALM / Treasury, Account Management and Tax

Subject Matter Expertise

The IFRS subject matter experts within our Capital Markets and Accounting Advisory Services group have designed the modules together with learning experts. They have extensive knowledge of and experience in implementing IFRS for insurers and other financial institutions. In designing the modules, they have focused on the relevance and impact of IFRS, in theory and in practice, for insurers specifically.

This e-learning course takes approximately 60 minutes to complete, and as such, it can provide 1 learning hour – 1 CPD point based on a 50-minute hour. Upon completion of this course, you can print the certificate of completion as an evidence that you undertook the course.

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Further information:

• Training hours: 60 minutes

• CPD: 1.0

• Language: English

• Topics: IFRS, Reporting
• Sector: Insurers

• Training method: E-learning

• Type: Single course

• Geographic relevance: Global