2-Day Conference: Hedge Instruments & Hedge Accounting - From Exposure to Disclosure (California, United States - August 27-28, 2019) - ResearchAndMarkets.com

DUBLIN--()--The "Hedge Instruments & Hedge Accounting: From Exposure to Disclosure" conference has been added to ResearchAndMarkets.com's offering.

The objective of the project would be to replace all existing US GAAP and IFRS guidance. This conference will review existing guidance and address the latest developments in key areas, significant changes, scope, disclosure and possible impacts.

Learning Objectives

  • Review the latest changes in key areas
  • Understand the big picture concepts and work through a number of examples
  • See where your counterparts are getting stuck

Who Should Attend?

  • CFOs (and their staff)
  • Controllers
  • VPs of Finance
  • Financial Managers
  • Internal Auditors
  • Tax Accountants
  • Treasury Staff
  • Accountants in Industry
  • Internal Control/SOX personnel
  • Consultants
  • Public Accountants
  • Educators

Agenda: DAY 1

8:00 - 8:45 - Continental Breakfast and Registration

8:45 - 10:15 - Market Risk Exposures and Common Hedge Objectives

  • Currency Margin vs Budget/Price List risk
  • Interest rate variable rate & fixed rate risk
  • Cross Currency Interest rate risk
  • Commodity Margin vs Budget/Price List Risk

10:15 - 10:30 - Break

10:30 - 12:00 - Instruments aligned with Hedge Objectives

  • Forwards, Swaps, Futures
  • Options, Caps/Floors
  • Combinations

12:00 - 1:00 - Lunch

1:00 - 1:45 - Eliminating LIBOR:

  • As easy as moving the US to the metric system?
  • Who, what, where, why, WHEN & HOW?

1:45 - 2:30 - Derivative Valuation Basics

  • Inputs & Sources
  • Independent valuations
  • Validation

2:30 - 2:45 - Break

2:45 - 3:30 - Applying ASC815 (Post 2017-12) Hedge Strategies to Exposures:

  • Cash Flow,
  • Fair Value,
  • Net Investment,
  • Not designated

3:30 - 4:15 - Effectiveness Assessments:

  • Qualifying for qualitative prospective assessment
  • What does ongoing qualitative assessment look like
  • Quantitative approaches
  • Triggers to return to quantitative testing

4:15 - 5:15 - Meeting Hedge Accounting Requirements

  • Qualification
  • Documentation
  • Elections
  • Sufficient specificity

Agenda: DAY 2

8:15 - 8:45 - Continental Breakfast

8:45 - 10:45 - Case Studies:

  • Foreign Exchange Expense Hedge
  • Interest Rate Cap on Variable Rate Debt
  • Commodity Firm Commitment Hedge
  • Designating foreign debt as net investment hedge

10:45 - 11:00 - Break

11:00 - 12:00 - Performance Reporting

  • Objectives vs Results

12:00 - 1:00 - Break

1:00 - 1:45 - Key Controls in a Derivative Environment

  • Fundamental Trading Controls
  • Fundamental Accounting Controls

1:45 - 2:30 - Qualitative and Quantitative Disclosures

  • Disclosure requirements
  • Application to Case Studies

2:30 - 2:45 - Break

2:30 - 3:45 - Audit Readiness

  • PCAOB pressures
  • Audit firm targets

3:45 - 4:30 - IFRS to GAAP

  • Key differences
  • Aligning hedge rules for best fit across US GAAP AND IFRS Reporting

For more information about this conference visit https://www.researchandmarkets.com/r/xpi3em

Contacts

ResearchAndMarkets.com
Laura Wood, Senior Press Manager
press@researchandmarkets.com
For E.S.T Office Hours Call 1-917-300-0470
For U.S./CAN Toll Free Call 1-800-526-8630
For GMT Office Hours Call +353-1-416-8900
Related Topics: Hedge Funds

Contacts

ResearchAndMarkets.com
Laura Wood, Senior Press Manager
press@researchandmarkets.com
For E.S.T Office Hours Call 1-917-300-0470
For U.S./CAN Toll Free Call 1-800-526-8630
For GMT Office Hours Call +353-1-416-8900
Related Topics: Hedge Funds