Hedge Accounting Basics: What You Need to Know

Course Overview
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
Upon completion of this course, you will be able to:
•    Distinguish fair value, cash flow, and net investment hedges in practice
•    Determine key steps in hedge accounting: designation, documentation, and effectiveness testing
•    Differentiate how fair value, cash flow, and net investment hedges mitigate financial risks

New Course 7/23/24

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
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