This module contains an introduction to financial instruments for financial institutions. This includes the criteria for classification and measurement as well as the impairment requirements of IFRS 9, financial instruments' derecognition criteria and debt vs equity classification according to IAS 32.
The e-learning introduces the following topics:
- Introduction: Financial instrument and the scope of IFRS 9
- Classification and measurement: Assets/Liabilities, Amortised cost measurement, Fair Value Hierarchy, Business, Model Assessment, Cash flow characteristics
- Impairment: Expected credit losses model
- Derecognition: Financial instruments/assets, Liabilities/Assets,
- Debt restructuring
- Debt vs. Equity: Classification principles
The module is concluded with a test of your gained knowledge about financial instruments for financial institutions.
The module is in English. Target group
Our IFRS e-learning course is aimed at chief accountants/CFOs, accounting/finance assistants or controllers and others working with financial reporting under IFRS, who want to keep up to date on new guidelines in this area and are familiar with basic accounting and reporting processes.
You may benefit from taking the IFRS e-learning ...%%%
... course as a supplement to our other IFRS courses and network.
%%%I PwC arbejder vi som det førende revisions-, rådgivnings- og skattehus i Danmark for at styrke tilliden i samfundet og løse væsentlige problemstillinger.
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