This course provides CPAs with an overview of hedge accounting. This includes a discussion of the differences between hedge accounting and traditional accounting methods as well as information about fair value, cash flow, and net investment hedges. This course also addresses hedge accounting, including designation, documentation, and effectiveness testing.
Learning Objectives
Upon successful completion of this course, participants will be able to:
Distinguish fair value, cash flow, and net investment hedges in practice
Determine key steps in hedge accounting: designation, documentation, and effectivenesstesting
Differentiate how fair value, cash flow, and net investment hedges mitigate financial risks
Major Topics
Hedge Accounting
Types of Hedges
Hedge Accounting Steps
Cash Flow Hedges
