IFRS 9 Financial Instruments: Part 1 online course

This is the first of two courses examining the key requirements of IFRS 9 Financial Instruments.

It covers initial recognition, the measurement models and when they should be applied, and the impairment of financial assets.

Price: £35 + VAT

Email BPP to book

BPP are currently in the process of moving to a new online system and therefore we ask in the interim that you email BPP (using the booking button above) to book your online course.

Overview

This course is the first of a pair of courses which give an overview of the key requirements of IFRS 9 Financial Instruments.

Part 2 can be viewed here.

It starts by considering the initial recognition and measurement of financial instruments. It then examines the three available models for accounting for them, and the circumstances in which each should be applied. Finally it considers the expected credit losses model for impairment of financial assets.

What you will gain

On completion of this course you will have a greater understanding on how to:

• Account for financial instruments in compliance with IFRS standards
• Understand and interpret financial statements which contain financial instruments and their impacts
• Identify areas where further detailed research may be required

Course content

• Initial recognition and measurement
• Derivatives and embedded derivatives
• The accounting models
  • Amortised cost
  • Fair value through profit or loss
  • Fair value through other comprehensive income
• Effective interest rates
• Fair values
• Identifying the appropriate model
  • Financial assets
  • Financial liabilities
• Impairment of financial assets
  • The expected credit losses model
  • Practical expedients

Questions?

BPP | Tel: 0330 060 3303 | Email: ldicas@bpp.com