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20 September 2022

Hedge accounting - an essential guide

Category: MASTER COURSE

Suitable for those preparing or auditing financial information in companies which use financial instruments for hedging purposes. It will also be useful to anyone with a working IFRS knowledge who wishes to gain a greater understanding in this complex area.

Who should attend?
This course is for anyone involved in preparing or auditing financial information in companies which use financial instruments for hedging purposes. It will also be useful to anyone with a working IFRS knowledge who wishes to gain a greater understanding in this complex area.

What you will gain
This half day course considers all aspects of hedge accounting under IFRS 9, including the criteria for its use and the accounting methods specified. It also covers the differences between the hedge accounting principles of IFRS 9 and FRS 102 The Financial Reporting Standard Applicable in the UK and Republic of Ireland.

Learning is supported by detailed examples to demonstrate how the principles of IFRS 9 are applied in practice.

Programme outline

  • Hedge accounting fundamentals
  • Criteria for hedge accounting
  • Elements of a hedging arrangement: hedging instruments; hedged items
  • Designation and documentation
  • Effectiveness criteria
  • Illustrative case studies
  • Measurement of ineffectiveness
  • Discontinuation and rebalancing
  • Differences between IFRS 9 and FRS 102

The course starts at 9.30am and finishes at 12.45pm for morning sessions or starts at 2.00pm and ends at 5.15pm for afternoon sessions.  Refreshments are provided.
3 CPD hours (where applicable). 

CIMA work in partnership with BPP Professional Education to offer CPD training courses

Booking Information

Date Location Price
20 September 2022 - 09:30 Online Live - morning course Price: GBP 315.00
Member price: £284. Plus VAT on all prices.
8 November 2022 - 09:30 London - morning course Price: GBP 315.00
Member price: £284. Plus VAT on all prices.

Hedge accounting - an essential guide

CIMA members and students should log in to MY CIMA before booking to receive the appropriate discount.

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In-house training 
We can develop tailored training programmes to enhance the finance and business skills of staff across your organisation. To discuss how we can meet your learning and development needs please email us.

Find out more 
If you have any queries please email cima@bpp.com or phone us on: +44 (0)3300 603400.

The venue for this course will be confirmed 14 days before the scheduled date. 

CIMA work in partnership with BPP Professional Education to offer CPD training courses.  

This course will be delivered by BPP Professional Education Limited (“BPP”).  Accordingly, when you sign up for this course, CIMA will pass on the contact details you have provided to BPP so that they can contact you to complete your booking and process payment.  BPP will process any personal information it collects about you in accordance with its privacy policy, which is available at: https://www.bpp.com/professional-education/privacy

The information provided to BPP will not be used by BPP for marketing purposes.

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