Accounting for derivatives and hedging can be complex and confusing. In an uncertain economic environment, there can be a heightened focus on risk management. This could lead to a greater use of derivatives to manage risk.
This course provides an overview of the most challenging requirements to understand and apply for hedge accounting under International Financial Reporting Standard (IFRS) 9.
Prerequisites
No advanced preparation or prerequisites are required for this course.
Learning Objective
- Explore the hedge accounting requirements of International Financial Reporting Standard (IFRS) 9.
- Discover new reporting requirements intended to bring increased transparency.
- Recognize how hedge accounting changes under IFRS 9 are meant to better reflect the entity’s risk management strategy.
Last updated/reviewed: September 23, 2026
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Jennifer Louis
CPA, President of Emergent Solutions Group LLC
INTRODUCTION AND OVERVIEW
- Introduction to IFRS – Derivatives and Hedge Accounting under IFRS 9 3:20
- Fair Value Hedges 2:18
- Cash Flow Hedges 6:53
- Net Investment Hedges 1:53
- Qualifying Criteria for Hedge Accounting 13:02
- Evaluating Hedge Effectiveness 5:35
- Designating Hedging Instruments 5:19
- Designating Hedged Items 2:43
- Alternatives to Hedge Accounting and Conclusion 4:12
CONTINUOUS PLAY
SUPPORTING MATERIALS
- Slides: IFRS - Derivatives and Hedge Accounting under IFRS 9 PDF
- IFRS - Derivatives and Hedge Accounting under IFRS 9 Glossary/Index PDF
REVIEW AND TEST
- REVIEW QUESTIONS quiz
- FINAL EXAM locked
