The contents: 00:00 Introduction 00:26 Illustration of hedging with foreign currency forward 01:55 What is hedge accounting? 03:00 Types of hedges 03:22 Cash flow hedge 04:41 Example: accounting for derivative when NO hedge accounting is applied 08:52 Example: accounting for derivative with cash flow hedge 10:50 Comparing: with or without hedge accounting? Why to do it? This video is a just one of many solved examples related to IFRS 9 that are all part of our premium course the IFRS Kit. Check the link below :) ------ *Online IFRS course by Silvia, CPDbox: https://www.cpdbox.com/ifrs-kit/ *Subscribe to Silvia's free newsletter: https://www.cpdbox.com/