Financial Instruments & Hedge Accounting
Hear the Latest Changes to IFRS 9 and Gain Practical Guidance for Applying New Hedging Standards

Calgary, Alberta · November 18, 2014
Toronto, Ontario · December 2, 2014
8:00 - 9:00 Registration and Continental Breakfast 8:00 - 9:00

9:00 - 9:15
Welcome and Opening Remarks from the Facilitator
9:15 - 12:00
Implications of IFRS 9 - Financial Instruments
    Part 1 - Examine Changes to Classification and Measurement
  • Financial assets classification and measurement: an overview
  • Financial liabilities classification and measurement: an overview
  • Financial assets: characteristics of the asset test
  • Financial assets: business model test
  • Summary of limited improvements to classification and measurement
  • Business impact and practical issues
  • Transition provisions and disclosures
    Part 2 - Impairment of Financial Assets: IASB's Proposed Changes
  • Highlights of exposure draft
  • Primary principles of the impairment model
  • Application of the impairment model
  • Simplified approaches to trade and lease receivables
  • Transition provisions and disclosures
12:00 - 1:15 Luncheon Break 12:00 - 1:15

Understand How Hedging Changes Will Affect Your Financial Statements
  • Background of the hedge accounting project and timeline of developments
  • Objective of new hedge accounting guidance as compared to IAS 39
  • How to achieve hedge accounting as compared to IAS 39
  • Effectiveness assessment and rebalancing
  • Summary of other key features of hedge accounting standard
  • Business impact and practical issues
  • Transition provisions and disclosure
Fair Value Measurements under IFRS 13 for Financial Instruments
  • Overview and definition of fair value
  • Summary of changes and impact
  • Framework for non-financial assets
  • Framework for financial assets and liabilities
  • Business impact and practical issues
  • Disclosures and additional information that may be required to be gathered by entities
Offsetting Financial Assets and Financial Liabilities and IFRS 7 Disclosures
  • Overview of amendments to IAS 32 and IFRS 7
  • IASB's clarification of offsetting criteria under IAS 32
  • Business implications
  • Financial statement presentation implications and disclosure requirements
  • Disclosures under IFRS 7 and additional information that may be required to be gathered by entities
5:00 End of Training Seminar 5:00

Register | Program Agenda | Faculty | Venue(s) | Download Agenda (PDF)

The accounting for financial instruments and hedge accounting is changing and your company must have an understanding of its impact. The most recent accounting revisions that have resulted from replacing IAS 39 with IFRS 9 can be complex for even the most seemingly straightforward arrangements. Inaccurate interpretation of the new standards can negatively affect your accounting and risk management practices.

Financial Instruments & Hedge Accounting will enable you to determine the required accounting and ensure your financial reports are in compliance. This one-day workshop will guide you through the IAS 39 replacement project and help you better understand its implications.

You will hear detailed information on IFRS 9's relationship to other standards and discover how the most recent changes to hedges will affect your hedge accounting. Also, learn how you will be impacted by the IASB-FASB convergence and identify ways to prepare for the implementation.

Attend this class and leave with workable strategies to account for the latest changes to financial instruments and hedges. Register today!

Who Should Attend

  • Chief Financial Officers
  • Vice-Presidents and Directors of Finance
  • Directors of Corporate Accounting
  • Accountants and Auditors for Issuers
  • Controllers and Accountants
  • Financial Analysts
  • Financial Accounting and Reporting Managers
  • Regulatory Compliance Officers
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