IAS 39/IFRS 9: Hedging Currency, Interest and Price Risks 2015 is a workshop dedicated to the design, management and reporting of hedging strategies.
IAS 39/IFRS 9: Hedging Currency, Interest and Price Risks 2015 covers topics such as:
- Core accounting procedures for all standard derivatives types, ranging from the basic ‘building-block’ products such as FRAs and FX forwards, to swaps, futures and options
- Pricing and risk characteristics of each of the main derivatives product groups, and how they feed through into the accounting and valuation processes
- Reducing income statement volatility, presentation and disclosure of risks and risk management policies associated with derivatives activity
- Processes and issues associated with the hierarchy of valuation methods, including fair value, mark-to-market, and the construction of valuation models for illiquid derivatives and their underlying components
- Hedge effectiveness and ineffectiveness
