Accounting challenges in corporate treasury

• Quick introduction to corporate treasury (role and responsibility of the treasury team, types of risks a company has)

• What are the options for managing those risks?

• What are the benefits of using hedge accounting for a company? 

• Under what conditions can a company apply hedge accounting?

• How should derivatives and hedging transactions be treated under IFRS?

• What is the difference between factoring arrangement and supplier finance arrangement?

• How to account for factoring and supplier finance arrangements according to IFRS?

Introduction to corporate treasury

• What type of risks is a company exposed to

• Risk management strategy and objectives

• Main types of derivatives and their accounting treatment

Hedge accounting under IFRS

• What is the purpose of hedge accounting?

• Conditions for the application of hedge accounting

• Main types of hedge accounting

• Hedge accounting in detail (hedging instruments, hedged items, hedge ratio, effectiveness, discontinuation, etc.)

• Practical examples according to IFRS

Factoring and supplier finance arrangements

• Accounting treatment of factoring arrangements according to IFRS

• Accounting treatment of supplier finance agreements according to IFRS 

• The effects of these arrangements on the financial statements and key performance indicators