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
  • Discover and distinguish fair value, cash flow, and net investment hedges in practice.
  • Discover and determine key steps in hedge accounting: designation, documentation, and effectiveness testing.
  • Identify and differentiate how fair value, cash flow, and net investment hedges mitigate financial risks.
Last updated/reviewed: Aug 07, 2024
1 Review (5 ratings)

Reviews

4
Anonymous Author
This was a well organized and helpful review of hedging concepts - thank you

Prerequisites
Course Complexity: Foundational
No advanced preparation or prerequisites are required for this course.
Education Provider Information
Company: Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
Contact: For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to .
Instructor for this course
Course Syllabus
COURSE MATERIAL
  Hedge Accounting Basics: What You Need to Know (Text Based Course)PDF
REVIEW AND TEST
  REVIEW QUESTIONSquiz
 FINAL EXAMexam