SLG Hedge Accounting and Accounting for Treasurers 2023 - Mannheim | Schwabe, Ley & Greiner | 8 November 2023 | Mannheim
Venue
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| Event Date |
Thu Nov 9 CET (about 1 year ago)
In your timezone (EST): Wed Nov 8 6:00pm - Wed Nov 8 6:00pm |
| Location | Mannheim |
| Region | EMEA |
Details
Depending on the accounting standard (HGB/BilMoG, UGB, IFRS), the basic concepts of the accounting representation of 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 presentation of valuation units or hedge accounting according to IFRS. Special emphasis is placed on conveying the 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 - posting method
• Mapping of hedge accounting according to IFRS
- fair value hedges
- cash flow hedges
• Documentation and effectiveness measurement
• System support: Opportunities and limits
Speakers
2023 Speakers
Gudrun Schmid
Partner, Schwabe, Ley & Greiner