4116 | On Demand | Basic | Self-Study
IFRS: Financial Instruments (IFRS 9, IAS 32, and IFRS 7)
Friday, May 1, 2020 - Friday, April 30, 2021
This self-study course addresses requirements of the following standards:
IFRS 9, Financial Instruments IAS 32, Presentation of Financial Instruments IFRS 7, Financial Instruments: Disclosures
Objectives
Recall how financial instruments issued by an entity are presented as financial liabilities or equity Identify recognition and derecognition criteria for financial instruments. Recall how finanical instruments are classified and measured initially and subsequently. Recognize the accounting requirements for derivatives. Identify the disclosure requirements regarding the significance of financial instruments to an entity, and the nature and extent of risks arising from those financial instruments
Designed For
Accounting and finance professionals who work for private or public multinational organizations whose parent entity or subsidiaries have adopted IFRS Accountants in public practice who provide audit or assurance services to private or public multinational organizations that have adopted IFRS
Highlights
Scope and scope exceptions of these standards Definition and types of financial instruments Classifying financial assets based on cash flow and business model tests Basic concepts surrounding recognition, measurement, presentation, and disclosure of financial instruments