Udemy

Platform

English

Language

Accounting & Bookkeeping

Category

IFRS 9: Accounting for Financial Instruments

Financial Instruments - Breaking the complexity!

4.17 (3 reviews)

IFRS 9: Accounting for Financial Instruments

Students

14.5 hours

Content

Apr 2021

Last Update
Regular Price

PLURALSIGHT
PluralSight
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What you will learn

Understanding and accounting for Financial Instruments (Covering IFRS 9 in detail)


Description

The program is detailed to include IFRS 9: Financial Instruments in detail for people who are interested in having a detailed understanding of Financial Instruments.

The program covers all aspects including measurement principles, key definitions, derecognition, derivatives, hedge accounting, impairment of financial assets and other areas. There are multiple case studies and scenarios covering detailed insight of various aspects of Financial Instruments covered in a simplified manner.

The lectures are designed in a way to provide a complete insight of Financial Instruments for all levels: whether a participant has an understanding of the topic already or not. The explanation by the trainer is expected to help the participants know the details of the complex areas in a simple way - thus creating the interest and knowledge level for the users.

The program is useful for professional accountants or those studying accounting qualifications including ACCA or CIMA. The program works well for non-accountants as well working on complex derivatives, hedge accounting and impairment of financial assets. The program addresses the need to understand the basics of financial instruments including meaning of financial assets and financial liabilities with examples and classification and complex accounting areas including impairment stages, cash flows hedge, hedge discontinuation, fair value hedge and derecognition principles.





Content

Introduction

Introduction

Overview

Categorization of Financial Instruments

Non Financial Items

Non Financial Items Case Study

Business Model Test I

Business Model Test II

Business Model Test III

Factoring

Sale of Financial Asset

SPPI Test

Solely Payments of Principal and Interest (SPPI)

SPPI Test II

Cost vs FVOCI

Cost vs FVOCI

Option to Designate FVTPL

Effective Interest Rate

Effective Interest Rate

Convertible Debt

Convertible Debt

Early Redemption of Convertible Debt

Derecognition Principles

Derivatives

Derivatives

Derivatives I

Derivatives on Own Shares

Embedded Derivatives

Hedge Accounting

Hedge Accounting

Hedge Discontinuation

Fair Value Hedge and Cash Flows Hedge

Fair value Hedge I

Fair value Hedge II

Fair Value Hedge for Firm Committment

Cash Flows Hedge OCI I

Cash Flows Hedge OCI II

Hedge of Forecast Transactions - Cash Flows Hedge

Hedge Reserve Transaction based Recycling

Impairment of Financial Assets

Impairment

Stages of Impairment

Impairment for Non-Financial Entities

Changes in Credit Risk


3970132

Udemy ID

4/9/2021

Course created date

5/1/2021

Course Indexed date
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