IAS 39/IFRS 9: Hedging Currency, Interest and Price Risks 2015

IAS 39/IFRS 9: Hedging Currency, Interest and Price Risks 2015 is a workshop dedicated to the design, management and reporting of hedging strategies.

Key Topics

• 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