Venue
TBA
TBA, Mannheim - Online

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Event Date Thu Nov 24 CET (in 12 months)
In your timezone (EST): Thu Nov 24 3:00am - Thu Nov 24 11:00am
Location TBA
Mannheim - Online
Region EMEA
Details

Present derivatives and hedging relationships in accordance with HGB / BilMoG, UGB and IFRS in the balance sheet
Depending on the accounting standard (HGB / BilMoG, UGB, IFRS), the basic concepts of accounting for derivatives, hedging relationships and valuation units differ.
This seminar offers a practice-oriented introduction to these questions and shows the different possibilities and requirements for the representation of valuation units or hedge accounting according to IFRS. Particular emphasis is placed on imparting theory using practical case studies. Finally, the opportunities and limits of systemic support in the context of digitization projects are discussed.

Main topics:
• Accounting for investments and loans including ancillary costs.
• Accounting for derivatives and changes in market value.
• Mapping of valuation units according to HGB / BilMoG, UGB.
- freezing.
• method - booking through method.
• Illustration of hedge accounting according to IFRS.
- fair value hedges.
- cash flow hedges.
• Documentation and effectiveness measurement.
• System support: opportunities and limits.

Group of participants:
Employees and managers who work in or are responsible for risk management, as well as corporate account managers from banks who want to get to know their customers' day-to-day business from their perspective.

Goals:
The basics of accounting for derivatives, hedging relationships and valuation units are conveyed from a practical perspective using numerous examples. Finally, the possible system support is discussed.

Speakers

2022 Speaker

Gudrun Schmid
Partner, Schwabe, Ley & Greiner