JUMOQ Learning · Financial Instruments & Valuation

Advanced Ind AS 109 – Hedge Accounting Foundations, Designation and Documentation

Evaluate and defend complex conclusions in Hedge Accounting Foundations, Designation and Documentation. The course is deliberately separated from adjacent topics so that each JUMOQ course remains focused and developable.

INDAS109-A02Advanced

Course director: Venkata Subramani Ramachandra

3 hr 34 minFull study estimate

Full study estimate: 3 hr 34 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.

Qualifying Instruments and Items

LessonQualifying Instruments and Items
VideoEligible Instruments, Items and Risk Components
QuizLesson 1 Knowledge Check
Decision MissionDecision Mission

Eligible Risks and Risk Components

LessonEligible Risks and Risk Components
VideoDesignation at Inception: The Non-negotiable Fields
QuizLesson 2 Knowledge Check
Case QuestCase Quest

Formal Designation

LessonFormal Designation
VideoEconomic Relationship Without a Bright-line Effectiveness Test
QuizLesson 3 Knowledge Check

Economic Relationship

LessonEconomic Relationship
VideoHedge Ratio and Credit Risk Dominance
QuizLesson 4 Knowledge Check
Practice LabPractice Lab

Credit Risk Dominance and Hedge Ratio

LessonCredit Risk Dominance and Hedge Ratio
QuizLesson 5 Knowledge Check
Roleplay StudioRoleplay Studio
AssignmentHedge Accounting Foundations, Designation and Documentation Technical Assignment
Downloadable resourceInd AS 109 Decision Map and ECL Boundary
Downloadable resourceInd AS 109 Governance and Audit-Defence Checklist
Downloadable resourceHedge Accounting Designation and Measurement Pack

Final Assessment

QuizINDAS109-A02 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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