Loading presentation...

Present Remotely

Send the link below via email or IM


Present to your audience

Start remote presentation

  • Invited audience members will follow you as you navigate and present
  • People invited to a presentation do not need a Prezi account
  • This link expires 10 minutes after you close the presentation
  • A maximum of 30 users can follow your presentation
  • Learn more about this feature in our knowledge base article

Do you really want to delete this prezi?

Neither you, nor the coeditors you shared it with will be able to recover it again.


Make your likes visible on Facebook?

Connect your Facebook account to Prezi and let your likes appear on your timeline.
You can change this under Settings & Account at any time.

No, thanks

Finacial Risk and Hedge 27 April 2017

Financial Instruments under IFRS

Gábor Agócs

on 24 April 2017

Comments (0)

Please log in to add your comment.

Report abuse

Transcript of Finacial Risk and Hedge 27 April 2017

Financial instruments
Recognition and measurement
Hedge accounting
Transitional provisions & IFRS 9
Accounting for Financial Instruments

Gábor Agócs, Partner
Financial Services, KPMG
27 April 2017 - Corvinus, CEMS
Revised IAS 32, IAS 39, IFRS 7
and the new IFRS 9
Accounting for Financial Instruments
Financial risk and hedge
Case study 1: Embedded derivatives
Case study 2: Hedge accounting
IAS 39 Financial Instruments - Recognition and Measurement
IAS 32 Financial Instruments - Presentation
IFRS 7 Financial Instruments - Disclosures
IFRS 9 Financial Instruments

EU enforcement:
- EU adoption by 1 January 2018!
- EU adoption by 1 January 2018!
Prezi is available here: http://goo.gl/s4VhmZ
Full transcript