During the practice-oriented training, participants will gain a comprehensive understanding of the most common derivatives and hedging transactions in corporate treasury together with their accounting treatment according to IFRS. They also gain insight into the accounting treatment of customer- and supplier finance arrangements.
We recommend our training to those working in the field of accounting and controlling and to those interested in corporate treasury. |
Topics covered during the training:
Introduction to corporate treasury
- Quick introduction to corporate treasury (role and responsibility of the treasury team);
- Risk management strategy and objectives (types of risks a company is exposed to and options for managing them);
- Main types of derivatives and their accounting treatment.
Hedge accounting under IFRS
- The purpose of hedge accounting;
- Conditions for the application of hedge accounting;
- Benefits of using hedge accounting for a company;
- 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
The difference between factoring arrangement and supplier finance arrangement;
Accounting for factoring and supplier finance arrangements according to IFRS]
The effects of these arrangements on the financial statements and key performance indicators.
Our Lecturers
Péter Heronyanyi
Director Assurance (PwC Hungary)
Péter is a Director in PwC Hungary having more than 15 years of professional experience. He has started his career as an auditor and after 7 years he joined PwC’s Broader Assurance Service team, where he has been involved in accounting advisory projects and delivering of trainings under IFRS and Hungarian Accounting.
Péter is a registered auditor in Hungar and has extensive experience in auditing IFRS and local GAAP financial statements. Péter is leading the PwC Corporate treasury advisory services in Hungary and has experience in implementing hedge accounting under IFRS and local GAAP.
Lívia Márkus-Rácz
PwC’s Academy Trainer, Senior Manager Accounting Advisory Services (PwC Hungary)
Livia has joined PwC’s Hungarian office in 2015. Currently she takes active part as a trainer at IFRS, USGAAP and Hungarian accounting related seminars. She has relevant experience in virtual live online trainings with very positive feedbacks from the participants. She also participates in IFRS related e-learning modules’ content development. Before joining PwC she has been involved with tuition of accounting for 6 years at the University of Novi Sad, Serbia.
Beside the Academy work, Livia fulfils an expert role in accounting advisory department, provides technical accounting advice on IFRS and Hungarian accounting related topics and was involved in several IFRS transition projects.
Livia has also more than 8 years of audit experience, mostly in the financial services industry.
Dates:
15 May 2025 (10:00 - 17:30 EEST)
Format:
Live online
Language:
English
Price:
EUR 450 (excl. VAT)
For more details please contact us.
