Hedge Accounting and Accounting for Treasurers

Presentation of derivatives and hedging relationships in the balance sheet according to HGB/BilMoG, UGB and IFRS

Dates & Place
20.06.2024 ONLINE
19.09.2024 in Stuttgart
05.12.2024 in Vienna



1 day


EUR 1.650,- plus VAT.

Gudrun Schmid

Gudrun Schmid


Schwabe, Ley & Greiner


Depending on the accounting standard (HGB/BilMoG, UGB, IFRS), the basic concepts of accounting for derivatives, hedging relationships and valuation units differ.
This seminar offers a practice-oriented introduction to these issues and shows the different possibilities and requirements for the presentation of valuation units or hedge accounting according to IFRS. Particular emphasis is placed on conveying the theory using practical case studies. Finally, the opportunities and limitations of systemic support in the context of digitization projects will be discussed.

Main topics


  • What are the tasks of the cash manager in the company?
  • What are the minimum standards to be taken into account in the organizational structure & process organization?
  • What are the differences in the accounting or treasury perspective? Which business management approaches do you need to understand?
  • What are the requirements vis-à-vis banks?
  • What are the current trends in cash management for large and small companies?


  • of financial investments and loans together with ancillary costs
  • of derivatives and changes in fair value

Mapping of valuation units according to HGB/BilMoG, UGB

  • Freezing method
  • Posting method

Hedge accounting in accordance with IFRS

  • Fair value hedges
  • Cash flow hedges

Documentation and effectiveness measurement

System support: opportunities and limitations

Group of participants

Employees and managers who work in or are responsible for risk management, as well as corporate client advisors from banks who want to learn about their clients' day-to-day business from their perspective


The basics of accounting for derivatives, hedging relationships and valuation units are taught from a practical perspective using numerous examples. Finally, the possible system support is discussed.

Do you have any questions?

Marc Baumgärtner

Marc Baumgärtner

Seminar organization

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