Hedge Accounting and Hedge Effectiveness

Instructor by : Bambang Kesit OUTLINE 1. Hedges Supported 2. Foreign Exchange Cash Flow Hedge 3. Interest Rate Cash Flow Hedge 4. Interest Rate Fair Value Hedge 5. Commodity Hedge 6. Accounting for Future and Forward Contracts 7. Initial and Variation Margin 8. Development of Accounting Standards 9. FASB vs International Accounting Standards 10. Fair Value & Cash Flow Hedge Accounting 11. Identifying ineffectiveness 12. Embedded Derivatives and Structured Products 13. Breaking down contracts between vanilla bonds and derivatives 14. How do Traders Price Derivatives 15. Using market data to price derivatives 16. Dealing with Structured Products, Exotic and Credit Derivatives 17. Development of Market 18. Market and Credit Risk Management Techniques 19. Measuring market risk and credit risk on a portfolio basis 20. Documentation Processes that qualify for Hedge Accounting 21. Effective hedging 22. Dealing with Credit Risk 23. Measuring Credit Risk 24. Unsur-unsur aktivitas hedging

• Instrumen hedging
• Item yang dilindungi

25. IAS 39 mengidentifikasi tiga jenis hedging:

• Fair value hedges, atau lindung nilai wajar.
• Cash flow hedges, atau lindung arus kas
• Lindung investasi netto dalam operasi luar negeri.

26. Perlakuan akuntansi 27. Kriteria hedge accounting 28. Dalam situasi apa perusahaan ingin menerapkan hedge accounting TRAINING METHOD Presentation Discussion Case Study Evaluation FACILITY Training Kit Handout Certificate Lunch + 2 X Coffee Break Souvenir Pick Up Participant PELATIHAN LAINNYA