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Financial Instruments and Hedge Accounting under IFRS

Companies that hold investments, borrow at variable rates or hedge currency and commodity exposure must account for those instruments under demanding IFRS rules. This course covers classification and measurement of financial instruments, and the mechanics of hedge accounting including documentation and effectiveness testing. Finance teams learn to align treasury hedging with the accounting so that results are not distorted.

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What you will be able to do

  • Classify and measure financial assets and liabilities under IFRS.
  • Explain when and why hedge accounting is applied.
  • Document hedge relationships to meet IFRS qualifying criteria.
  • Perform effectiveness testing for fair value and cash flow hedges.
  • Account for common currency, interest rate and commodity hedges.
  • Align treasury hedging strategy with the accounting outcome.

Course outline

  1. 01Financial instrument classification
  2. 02Measurement and fair value
  3. 03The case for hedge accounting
  4. 04Hedge documentation and criteria
  5. 05Fair value and cash flow hedges
  6. 06Effectiveness testing
  7. 07Aligning treasury and accounting

Who should attend

Financial reporting managers, treasury accountants, financial controllers and auditors dealing with investments, borrowings and hedging.

Dates, venues and fees

DatesVenueDaysFeeCalendarRegister
28 to 30 Sep 2026Dar es Salaam3US$1,500Closed
29 Sep to 1 Oct 2026Kigali3US$1,500Register
30 Sep to 2 Oct 2026Kampala3US$1,500Register
5 to 7 Oct 2026Accra3US$1,500Register
6 to 8 Oct 2026Lagos3US$1,500Register
7 to 9 Oct 2026Cairo3US$1,500Register
12 to 14 Oct 2026Mauritius3US$1,500Register
13 to 15 Oct 2026Dubai3US$1,500Register
14 to 16 Oct 2026Online3US$900Register
10 to 12 Nov 2026Johannesburg3R13,000Register
11 to 13 Nov 2026Cape Town3R13,000Register
16 to 18 Nov 2026Durban3R13,000Register
17 to 19 Nov 2026Pretoria3R13,000Register
18 to 20 Nov 2026Windhoek3US$1,500Register
23 to 25 Nov 2026Gaborone3US$1,500Register
24 to 26 Nov 2026Maseru3US$1,500Register
25 to 27 Nov 2026Mbabane3US$1,500Register
30 Nov to 2 Dec 2026Lusaka3US$1,500Register
1 to 3 Dec 2026Harare3US$1,500Register
2 to 4 Dec 2026Lilongwe3US$1,500Register
7 to 9 Dec 2026Blantyre3US$1,500Register
8 to 10 Dec 2026Mozambique3US$1,500Register
9 to 11 Dec 2026Nairobi3US$1,500Register

Fees are per delegate. South African venues are priced in rand; other locations and online in US dollars. Fees exclude 15% VAT where applicable. Group bookings of three or more delegates from the same organisation qualify for a reduced rate; contact us for a quotation.

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