IFRS: Financial Instruments (IAS 32, IFRS 9, IFRS 7) (C54459)

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Cancellation Policy

Available Until:

5/12/2024

Registration Open:

onDemand

Time:

onDemand

Facility:

 onDemand

Meeting Type:

CPEOnDemand

CPE Credit:

2.00

Field(s) Of Study:

Accounting (2.00)

Level of Knowledge:

Basic

Price:

Member: $39.00
Nonmember: $49.00

Individual Discounts:

Not Available

Group Discounts:

Not Available

Overview

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 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

Highlights

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

Course topics include the following:

  • 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

This course includes interactive learning elements, video content, and real-life application through case studies.

Speaker(s)

Prerequisites

Familiarity with financial reporting and accounting principles under IFRS