News Detail

Friday, May 18, 2018


Dr. Vipul Chalotra, Assistant Professor in Department of Commerce, Government Boys Degree College, Udhampur today delivered an extension lecture on Hedge Accounting to the students of M.Com at Udhampur Campus, University of Jammu. Dr. Chalotra explained in detail the concept of hedge accounting as per IFRS and RBI guidelines, its recognition, measurement and disclosure of derivates and hedged items. He also discussed about the cash flow and fair value hedge, hedge effectiveness and hedge termination. Dr. Chalotra also differentiated between designated and non-designated hedges and gave real life examples to make it clear to the students.
He also shared his views on the analysis of hedge accounting disclosures in the annual reports of the company. The session was very informative and interactive where the students got an opportunity to clear their doubts related to the topic.
The lecture was coordinated by Pradeep Kumar, lecturer, Department of Commerce, Udhampur Campus, University of Jammu.