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Financial Instruments and Hedge Accounting under IFRS

Companies that hold investments, borrow at variable rates or hedge currency and commodity exposure must account for those instruments under demanding IFRS rules. This course covers classification and measurement of financial instruments, and the mechanics of hedge accounting including documentation and effectiveness testing. Finance teams learn to align treasury hedging with the accounting so that results are not distorted.

What you will be able to do

  • Classify and measure financial assets and liabilities under IFRS.
  • Explain when and why hedge accounting is applied.
  • Document hedge relationships to meet IFRS qualifying criteria.
  • Perform effectiveness testing for fair value and cash flow hedges.
  • Account for common currency, interest rate and commodity hedges.
  • Align treasury hedging strategy with the accounting outcome.

Course outline

  1. 01Financial instrument classification
  2. 02Measurement and fair value
  3. 03The case for hedge accounting
  4. 04Hedge documentation and criteria
  5. 05Fair value and cash flow hedges
  6. 06Effectiveness testing
  7. 07Aligning treasury and accounting

Who should attend

Financial reporting managers, treasury accountants, financial controllers and auditors dealing with investments, borrowings and hedging.

Dates, venues and fees

DatesVenueDaysFeeCalendar
17 to 19 Aug 2026Dubai3US$1,500
24 to 26 Aug 2026Lagos3US$1,500
31 Aug to 2 Sep 2026Harare3US$1,500
7 to 9 Sep 2026Kampala3US$1,500
14 to 16 Sep 2026Dar es Salaam3US$1,500
21 to 23 Sep 2026Pretoria3R13,000
28 to 30 Sep 2026Cape Town3R13,000
12 to 14 Oct 2026Online3US$900
19 to 21 Oct 2026Mozambique3US$1,500
26 to 28 Oct 2026Cairo3US$1,500
2 to 4 Nov 2026Accra3US$1,500
9 to 11 Nov 2026Lusaka3US$1,500
16 to 18 Nov 2026Kigali3US$1,500
23 to 25 Nov 2026Nairobi3US$1,500
30 Nov to 2 Dec 2026Durban3R13,000
7 to 9 Dec 2026Johannesburg3R13,000
21 to 23 Dec 2026Mauritius3US$1,500

Fees are per delegate. South African venues are priced in rand; other locations and online in US dollars. Fees exclude 15% VAT where applicable. Group bookings of three or more delegates from the same organisation qualify for a reduced rate; contact us for a quotation.

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