Deloitte e-learning — IAS 39 - Hedge Accounting
This Deloitte e-learning module provides training in the background, scope and principles under IAS 39 Financial Instruments: Recognition and Measurement in respect of financial instruments hedge accounting and its application in practice.
Topics covered include cash flow hedge accounting on forecast sales, on a firm commitment to purchase machinery in a foreign currency, on a portion of a fixed rate debt instrument, and on a net investment in a foreign operation.
The e-learning module can be accessed here.