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SBR

Hedging - Introduction - ACCA (SBR) lectures

VIVA Subject Guide
YouTube video

18 Comments

  1. Farhaan
    FM knowledge really came through in understanding this lecture first go, but I will say even if the a viewer has no prior knowledge of hedging Mr.Chris has explained it beautifully in such a short time and the examples used to correlate to real life occurrences really gives a solid understanding of the Accounting treatment. Amazing lecture Sir!!
  2. Jun
    I should know you earlier... I am lucky I know you now!
  3. R
    the way he called me out for using the phone mid-lecture :'))
  4. SHIKHA
    Sir
    I have a tiny bit of confusion here in the side note that says "Hedge accounting is only RELEVANT when gains/losses on both the instrument and item are recognized in different periods or different financial statements." but you are saying that we'd like to be in the same year and same statements.
    Which should I consider?
    P.S. The lectures are truly amazing, These are very helpful and I am planning on donating every half-year once I find a job. I will be forever obliged to your services.
  5. Jianding
    I had the same questions before, but I think the hedge accounting only take place when there is accounting dismatches. The hedge accounting is used to fix the dismatch.

    Hope this helps!
  6. Rugi
    This is killing me and confused ?
  7. wgk
    You need to take your time with this one - a little at a time. And you may have to listen to it many times over.
  8. Purvi
    Thank you very much Sir!
  9. delilahtabonares
    Chris
    You are such an incredibly teacher!
    Thank you so much.
  10. fatin123
    I took AFM before and came here to just check if there'll be any addition in sbr. This topic is tough when i learnt b4 in AFM but he explains it sso crystal clear:))))!! Tks for the exciting lecture!!
  11. Lucie13Supporter
    Fantastic lecture. Thank you
  12. Dilini
    video #6 about the Impairment of Financial Asset is missing?
  13. anna91291
    Dear Sir,

    I am wondering whether it is convenient for you to re-posting the video #6 about the Impairment of Financial Asset? I would be appreciate all about that.

    Regards,
    Anna
  14. Shaina
    Was there a video #6 on Impairment of financial assets that have been removed? Was it removed because its no longer relevant to the SBR exam?
  15. LIFENG
    Hi, can I check whether the IAS 39 Hedging still examinable ? I have checked the Examinable Documents Sep 2018 to Jun 2019 showed that the IAS 39 not in the syllabus anymore.
  16. georgewhite93
    If you look at the SBR Syllabus Section C 3 f) it states:

    'outline and apply the qualifying criteria for hedge accounting and account for fair value hedges and cash flow hedges including hedge effectiveness'.

    So I believe it is still relevant.
  17. LIFENG
    Thank you for your answer.
  18. kpervez240
    Hi, I can’t see this on the syllabus too I just checked. Would you be able to send me the link and state where it is. Also Whatever is on the syllabus amendments are they most likely to come up in the exam?

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