Part 2: Advanced Topics - Derivatives, Fair Value and Hedge Accounting (Feb 26)
Category: Financial Reporting | Duration: 1hr | Tag: VODUK2608 | Type: Video | Course Level: Advanced | Speaker: Lindsay Webber | Date: 05/02/2026 10:00
Course Details
Navigate the complexities of Section 12 and sophisticated financial instruments
Building on Part 1, this advanced session tackles the more complex aspects of financial instruments accounting. You'll explore fair value measurement, derivative instruments, and the intricacies of hedge accounting under FRS 102.
What You'll Learn:
- When Section 12 applies and the key differences from Section 11
- Fair value measurement: methodologies, valuation hierarchies, and practical challenges
- Understanding derivatives: forwards, futures, options, and swaps
- Hedge accounting fundamentals and the three types of hedges
- Enhanced disclosure requirements under Section 12
CPD Course Speaker
OmniPro Strategic Solutions
Lindsay Webber
As a head of Strategic Solutions at OmniPro, Lindsay’s focus is on helping practices achieve on-going best practice compliance, providing in-house training and technical assistance in audit and financial reporting.
Lindsay is a member of the South African Institute of Chartered Accountants and Chartered Accountants Ireland. She trained with KPMG in Johannesburg and specialised in external audit of financial services companies. She then spent six years lecturing audit and financial reporting to under-grad and post-grad students at Rhodes University in South Africa before moving to Ireland and returning to practice in a small, and then a medium sized firm where she was an audit manager. She is passionate about combining her academic and practice backgrounds to provide technical information in a useful and practical way.
Outside of her accounting qualifications Lindsay holds a PGDiploma in Higher Education from Rhodes University, an MBA from Trinity College Dublin and a Diploma in Forensic Accounting from Chartered Accountants Ireland.
Lindsay is a member of the South African Institute of Chartered Accountants and Chartered Accountants Ireland. She trained with KPMG in Johannesburg and specialised in external audit of financial services companies. She then spent six years lecturing audit and financial reporting to under-grad and post-grad students at Rhodes University in South Africa before moving to Ireland and returning to practice in a small, and then a medium sized firm where she was an audit manager. She is passionate about combining her academic and practice backgrounds to provide technical information in a useful and practical way.
Outside of her accounting qualifications Lindsay holds a PGDiploma in Higher Education from Rhodes University, an MBA from Trinity College Dublin and a Diploma in Forensic Accounting from Chartered Accountants Ireland.