Welcome to our comprehensive lecture on IFRS 9 Derivatives and Hedging for ACCA SBR students. In this video, we will discuss the International Financial Reporting Standard (IFRS) 9 and its implications for derivatives and hedging.

IFRS 9 is a set of accounting standards that outlines the treatment of financial instruments, including derivatives. It is important for ACCA SBR students to have a thorough understanding of IFRS 9, as it is a significant part of the SBR exam.

We will explore the various types of derivatives, their valuation, and their use in hedging strategies. Additionally, we will discuss how the IFRS 9 accounting standards impact the valuation and reporting of derivatives, including fair value adjustments and hedge accounting.

We will provide practical examples to help you better understand how these concepts apply in realworld scenarios.

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