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
01Financial instrument classification
02Measurement and fair value
03The case for hedge accounting
04Hedge documentation and criteria
05Fair value and cash flow hedges
06Effectiveness testing
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
Dates
Venue
Days
Fee
Calendar
17 to 19 Aug 2026
Dubai
3
US$1,500
24 to 26 Aug 2026
Lagos
3
US$1,500
31 Aug to 2 Sep 2026
Harare
3
US$1,500
7 to 9 Sep 2026
Kampala
3
US$1,500
14 to 16 Sep 2026
Dar es Salaam
3
US$1,500
21 to 23 Sep 2026
Pretoria
3
R13,000
28 to 30 Sep 2026
Cape Town
3
R13,000
12 to 14 Oct 2026
Online
3
US$900
19 to 21 Oct 2026
Mozambique
3
US$1,500
26 to 28 Oct 2026
Cairo
3
US$1,500
2 to 4 Nov 2026
Accra
3
US$1,500
9 to 11 Nov 2026
Lusaka
3
US$1,500
16 to 18 Nov 2026
Kigali
3
US$1,500
23 to 25 Nov 2026
Nairobi
3
US$1,500
30 Nov to 2 Dec 2026
Durban
3
R13,000
7 to 9 Dec 2026
Johannesburg
3
R13,000
21 to 23 Dec 2026
Mauritius
3
US$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.