Hedging Training

Course Details

Session: 2 Days

Hours: 8 Hours /Day

Mode: Face to Face / online


United Arab Emirates

Hedging Training

This course is detailed coverage of Derivatives, Topic 815 and Hedging. Additional detailed information about qualifying criteria of fair value and cash flow hedges and their accounting, designation of certain derivatives as hedging instruments in cash flow hedges of foreign currency risk, and including identification of foreign-currency-denominated assets and liabilities as hedged items in fair value or cash flow hedges.

By the end of this training course participants will be able to:

• Explain and understand fair value hedges
• Identify cash flow hedges
• Explain and complete foreign currency hedges.

Course Content

– Scope and Definitions of Topic 815, Derivatives and Hedging
– Embedded Derivatives
Fair Value Hedges
– The Qualifying Criteria
– The Hedged Item
– Accounting for Fair Value Hedges
The Fair Value Hedges
– Interest Rate Swap
– Hedge of a Firm Commitment
– Hedge of an Available-for-Sale Security with a Put Option
Cash Flow Hedges
– The Qualifying Criteria
– Hedged Forecasted Transaction
– Accounting for Cash Flow Hedges
Examples of Cash Flow Hedges
– Interest Rate Swap
– Hedge of Forecasted Purchase of Inventory
– Hedge of Forecasted Sales
Foreign-Currency Hedges
– Foreign-Currency Fair Value Hedges
– Foreign-Currency Cash Flow Hedges
– Hedge of Net Investments in Foreign Operations
Examples of Foreign-Currency Hedges
– Foreign-Currency Fair Value Hedge
– Foreign-Currency Cash Flow Hedge
– Hedge of a Net Investment in a Foreign Entity
Relevant Topic/Issues
– Disclosures
– Topic 848 (Reference Rate Reform)
Training Method

The training will be conducted in a friendly, inclusive and professional atmosphere, which is conducive for different learning styles, but respects each attendee as an individual and ensures each one is challenged and achieve maximum benefit from the course. Our goal is that attendees will be highly engaged and encouraged to be participative.

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Hedging Training