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IFRS 9 Contrast with ASC 815 pre and post-2017-12 Adoption: How to Align FX Hedge Programs and the Related Accounting

August 15, 2018 @ 10:00 am PDT - 11:00 am PDT


*Price is $100 unless covered under retainer, program and/or SaaS license.

Many companies with FX risk have subsidiaries reporting under IFRS 9 for statutory purposes and ASC815 for consolidated US GAAP reporting.  In addition, US subsidiaries running the America subsidiary for international parents need to have implemented IFRS in 2018.

This session will progress attendees through the US GAAP migration under ASU 2017-12 to IFRS 9 for FX hedging and identify opportunities to align, or at least simplify the special hedge accounting adjustments for those companies reporting under both.

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Course Description:

Participants will be prepared to:

  • Evaluate current hedge program compliance with IFRS
  • Understand the key differences between US GAAP and IFRS
  • Identify where IFRS and US GAAP elections converge in accounting results.

Learning Objectives:

After completing this program, participants will be able to evaluate any gaps between their current application of special hedge accounting for currency risk and 2017-12 requirements in the US and IFRS 9 for international accounting.  Participants will be able to understand the special accounting elections that will minimize differences between the two standards.

Delivery Method: Group Internet-Based
Program Level: Advanced
Prerequisites: Participants should have a solid understanding of how special hedge accounting rules are applied at their company and what special hedge accounting elections have been selected.
Advanced Preparation: None
CPE Credit: 1

For more information regarding refund, concerns, and program cancellation policies, please contact our offices at 408-350-8580.


August 15, 2018
10:00 am PDT - 11:00 am PDT
Event Category: