Welcome to the IAS 39 Financial Instruments Hedge Accounting e-learning module

This module covers the background, scope and principles under IAS 39 in respect of hedge accounting and its application in practice. By completion of this module, you will be able to:

  • Apply cash flow hedge accounting to a forecast sale;
  • Apply hedge accounting to a firm commitment to purchase machinery in a foreign currency;
  • Apply hedge accounting to a portion of a fixed rate debt instrument; and
  • Apply hedge accounting to a net investment in a foreign operation.

The duration of this module is about 1.5 hours and there is an assessment at the end of the module to test your knowledge.

Please click Download button to download the module.

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