Deloitte e-learning — IAS 39 - Hedge Accounting

Published on: 07 Feb 2020

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.

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