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Financial Instruments Under IFRS – Core Issues

BPP Professional Education
Course summary
6 hours
624 GBP excl. VAT
English
Open / Scheduled
Next available date: 31/10/2019 - Manchester
Course Dates
Manchester
31/10/2019   (English)
624 GBP
London
06/11/2019   (English)
624 GBP
Course description

Course description

Financial Instruments under IFRS – Core Issues

This one day course is suitable for those involved in preparing or auditing the financial statements of businesses with significant exposures to financial instruments. The course is designed to complement the half day course Financial Instruments – Hedge Accounting .

Suitability - Who should attend?

This one day course is suitable for those involved in preparing or auditing the financial statements of businesses with significant exposures to financial instruments. The course is designed to complement the half day course Financial Instruments – Hedge Accounting .

Background to the course
For periods commencing on or after 1 January 2018 the accounting for financial instruments has been regulated by IFRS 9 Financial Instruments in conjunction with IAS 32 Financial Instruments: Presentation, and IFRS 7 Financial Instruments: Disclosures.

The level of significance of financial instruments to entities varies dependent on the nature of their business: however, very few entities can afford to ignore them.

This course considers the main aspects of financial instruments accounting, illustrated by numerous numerical and practical examples. It does not consider hedge accounting which is dealt with, as stated above, in a separate course.

Training Course Content

Learning outcomes

On completion of this course you will be able to:

  • Determine the nature of financial instruments
  • Account for financial instruments (other than hedges)
  • Determine the necessary disclosures

Detailed course content

Course coverage will include:

  • Scope of the standards
  • Classification
  • Financial assets
  • Financial assets
  • Embedded derivatives
  • Reclassification
  • Measurement
  • Initial and subsequent
  • Effective interest rate
  • Impairment of financial assets
  • Reclassification
  • Gains and losses
  • Recognition and derecognition
  • Initial recognition
  • Derecognition of financial assets
  • Derecognition of financial liabilities
  • Presentation
  • Liabilities and equity
  • Compound instruments
  • Disclosure
  • Overview of disclosures under IFRS 7

About provider

BPP Professional Education

BPP Professional Education -  Accountancy, Tax, Financial Services, Law & Insolvency Courses

BPP Professional Education is one of the specialist examination-based and professional development training arm of the BPP Group, Europe's biggest professional education and publishing provider with 2,000 staff members across 40 countries and over 30,000 students per year. BPP Professional Education...


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Contact info

BPP Professional Education

3 London Wall Buildings
EC2M 5PD London

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www.bpp.com


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