JUMOQ Learning · Financial Instruments & Valuation

Applying Ind AS 107 – Hedge Accounting and Risk-management Disclosures

Apply Hedge Accounting and Risk-management Disclosures. The course is deliberately separated from adjacent topics so that each JUMOQ course remains focused and developable.

INDAS107-I04Intermediate

Course director: Venkata Subramani Ramachandra

3 hr 20 minFull study estimate

Full study estimate: 3 hr 20 min

Self-paced estimates for one pass through the course. Practical work includes activities, assignments and resource study. Your pace may vary; breaks and repeat attempts are extra. All course and certificate requirements still apply.

Inside this course

Select a topic to see its lessons, videos, practice activities and resources.

Risk-management strategy

LessonRisk-management strategy
VideoRisk-management strategy: visual explainer
QuizLesson 1 Knowledge Check
Decision MissionDecision Mission

Hedging instruments and hedged items

LessonHedging instruments and hedged items
VideoHedging instruments and hedged items: visual explainer
QuizLesson 2 Knowledge Check
Case QuestCase Quest

Effects on financial position and performance

LessonEffects on financial position and performance
VideoEffects on financial position and performance: visual explainer
QuizLesson 3 Knowledge Check

Cash-flow hedge reserve

LessonCash-flow hedge reserve
QuizLesson 4 Knowledge Check
Practice LabPractice Lab

Sources of ineffectiveness

LessonSources of ineffectiveness
QuizLesson 5 Knowledge Check
Roleplay StudioRoleplay Studio
AssignmentTechnical Assignment – prepare an accounting paper and workings
Downloadable resourceApplying Ind AS 107 – Hedge Accounting and Risk-management Disclosures – Applied Data, Model or Disclosure Pack
Downloadable resourceInd AS 107 Standard Map, Scope and Decision Checklist
Downloadable resourceInd AS 107 Disclosure, Control and Evidence Checklist

Final Assessment

QuizApplying Ind AS 107 – Hedge Accounting and Risk-management Disclosures – Final Assessment

Certificate

CertificateCertificate of completionUnlocks after every quiz is completed at its required pass mark and all course requirements are complete.

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