IFRS 9 Financial Instruments: Part 2 online course
This is the second of two courses examining the key requirements of IFRS 9 Financial Instruments.
It covers the derecognition principles for financial assets, and the criteria for, and mechanics of, hedge accounting.
Price: £35 + VAT
This course is the second of a pair of courses which give an overview of the key requirements of IFRS 9 Financial Instruments.
Part 1 can be viewed here.
It starts by considering the criteria for derecognition of financial assets and financial liabilities. It then examines the types of hedges, the appropriate accounting in each case, and the criteria to be satisfied if hedge accounting is to be adopted.
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
- Derecognition of financial assets
- The accounting problem
- The five step process
- Derecognition of financial liabilities
- Hedge accounting
- Hedging vs hedge accounting
- Types of hedge
- Hedge accounting methods
- Eligible items and instruments
- Designation and documentation
- Effectiveness criteria
- Rebalancing and discontinuation
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