Hedge Accounting | CPE Online

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Hedge Accounting Webinar

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Live Webinar
Self-Study
Live Webinar

$69

CPE Credits: 1.5 Hours
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Overview
Objective
Emphasis
View Dates
Overview

Hedge accounting is a complex financial topic. Many companies use derivatives to hedge their foreign currency exposure. The most obvious foreign currency exposures to hedge are balance sheet items, such as foreign denominated receivables and payables, cash or other short-term assets or liabilities. These items are often hedged with forward or date-window forward contracts. In this program, we will:

  • Review the requirements for Hedge Accounting
  • Discuss how to identify the basic characteristics, risk management strategies, and accounting requirements for derivatives
  • Summarize ASU 2017-12: Targeted Improvements to Accounting for Hedging Activities
  • Discuss accounting for foreign currency hedges
Objective

To update CPAs and other financial professionals on the accounting for hedges of recognized foreign denominated assets and liabilities.

Emphasis
  • Types of Hedges
    – Fair value
    – Cash flow
    – Net investment
  • Interest Rate Swap
  • Designating Qualifying Relationships
  • Assessing Effectiveness
  • Regression Analysis
  • Applying ASC 815
  • Cash Flow Hedge Accounting
  • Required Documentation
  • Current Events in Hedge Accounting
View Dates
Date Time Subscriptions
Wed, Nov 25, 2026 Code WA397KCPR03026 11:00 AM – 12:30 PM PT Register
Mon, Dec 7, 2026 Code WA397LCPR01026 9:00 AM – 10:30 AM ET Register
Wed, Dec 16, 2026 Code WA397LCPR03026 8:00 AM – 9:30 AM PT Register
Wed, Jan 6, 2027 Code WA397ACPR01027 12:00 PM – 1:30 PM ET Register
Thu, Jan 21, 2027 Code WA397ACPR03027 1:00 PM – 2:30 PM PT Register
Thu, Feb 11, 2027 Code WA397BCPR01027 12:00 PM – 1:30 PM ET Register
Fri, Feb 26, 2027 Code WA397BCPR03027 9:00 AM – 10:30 AM PT Register

Available Formats:

Live Webinar
Self-Study
Live Webinar

$69

CPE Credits: 1.5 Hours
View Dates

This course is included in the following subscriptions:

Valid Subscriptions:
Not available
Anytime Subscription
Self-Study Subscription
Combo Subscription
Evening/Weekend Subscription

Need more than one course? Upgrade to a subscription and save.

View Subscriptions
Prerequisite
Basic knowledge of financial instruments and financial accounting and reporting
Level of Knowledge
Overview
CPE Credits
1.5 Hours
NASBA Field of Study
Accounting
CPE Subscriptions: A Better CPE Experience
  • Earn all your credits in one place--no more separate providers.  We're your one-stop-shop to complete your CPE requirements fast.
  • General & state-specific ethics courses are included at no additional cost.  (When we say in one place, we mean it!)
  • Convenience meets flexibility with CPE Subscription options that align with your schedule, no matter how busy you are. 

 

Learn More

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Hedge Accounting Self-Study Webinar

share icon
Link Copied!

Available Formats:

Live Webinar
Self-Study
Self-Study

$69

CPE Credits: 2 Hours
Add To Cart
Overview
Objective
Emphasis
Overview

Hedge accounting is a complex financial topic. Many companies use derivatives to hedge their foreign currency exposure. The most obvious foreign currency exposures to hedge are balance sheet items, such as foreign denominated receivables and payables, cash or other short-term assets or liabilities. These items are often hedged with forward or date-window forward contracts. In this self-study webinar, we will:

  • Review the requirements for Hedge Accounting
  • Discuss how to identify the basic characteristics, risk management strategies, and accounting requirements for derivatives
  • Summarize ASU 2017-12: Targeted Improvements to Accounting for Hedging Activities
  • Discuss accounting for foreign currency hedges
Objective

To update CPAs and other financial professionals on the accounting for hedges of recognized foreign denominated assets and liabilities.

 

DETAILED LEARNING OBJECTIVES

• Recognize the characteristics of hedge accounting

• Identify the authoritative account guidance for derivatives 

• Recognize the phases in the life cycle of hedging relationships

• Identify the characteristics of a cash flow hedge

• Identify the characteristics of an interest rate swap used to hedge a note payable

• Recognize the criteria for use of the short-cut method for interest rate swaps by a public business entity

• Recognize circumstances when OCI must be reclassed to adjust interest expense when a swap is in place

• Identify circumstances in which a company would discontinue a hedging relationship

Emphasis
  • Types of Hedges
    – Fair value
    – Cash flow
    – Net investment
  • Interest Rate Swap
  • Designating Qualifying Relationships
  • Assessing Effectiveness
  • Regression Analysis
  • Applying ASC 815
  • Cash Flow Hedge Accounting
  • Required Documentation
  • Current Events in Hedge Accounting

Available Formats:

Live Webinar
Self-Study
Self-Study

$69

CPE Credits: 2 Hours
Add To Cart

This course is included in the following subscriptions:

Valid Subscriptions:
Not available
Anytime Subscription
Self-Study Subscription
Combo Subscription
Evening/Weekend Subscription

Need more than one course? Upgrade to a subscription and save.

View Subscriptions
Prerequisite
Basic knowledge of financial instruments and financial accounting and reporting
Level of Knowledge
Overview
CPE Credits
2 Hours
NASBA Field of Study
Accounting
CPE Subscriptions: A Better CPE Experience
  • Earn all your credits in one place--no more separate providers.  We're your one-stop-shop to complete your CPE requirements fast.
  • General & state-specific ethics courses are included at no additional cost.  (When we say in one place, we mean it!)
  • Convenience meets flexibility with CPE Subscription options that align with your schedule, no matter how busy you are. 

 

Learn More

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