IFRS: Financial Instruments (IFRS 9, IAS 32, and IFRS 7) (On-Demand) 2019
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
- Recall how financial instruments issued by an entity are presented as financial liabilities or equity.
- Identify recognition and de-recognition criteria for financial instruments.
- Recall how financial 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.
- 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.
CPE Field of Study
Who Should Attend
Accountants in public practice who provide audit or assurance services to private or public multinational organizations that have adopted IFRS
Familiarity with financial reporting and accounting principles under IFRS.