IFRS: Financial Instruments
This course helps you through the complexity by looking at all the IFRSs at play. It includes IFRS 7 which has just become fully operational and recent updates to IFRS 9.
IFRS: Financial Instruments
This course will enable you to
- Consider the three separate IFRS areas regarding accounting for financial instruments
- Recognise and measure financial instruments
- Understand how to deal with financial instruments that are transferred in full or part, or items that are derecognised
- Understand the major features of disclosure in IFRS 7
About the course
The treatment of financial instruments can sometimes be very complex and it is necessary to have a clear understanding of the rules involved within the IFRSs to apply them properly. Getting this wrong could have a big impact on the financial statements.
There are three separate IFRS areas to consider regarding the accounting for financial instruments. IAS 32 deals with the presentation of financial instruments, IFRS 7 with their disclosure, and IFRS 9 with their recognition and measurement. These Standards need to be seen as something of a package.
Look inside
Contents
How it works
Author
Wayne Bartlett
Wayne is an internationally acclaimed speaker and trainer on all aspects of public and private sector accounting and auditing standards. He has been instrumental in helping to develop the profession internationally and has taken lead roles in the development of new professional bodies and the accounting profession in Mozambique and Rwanda, and been extensively involved in developing financial reporting in many countries across the globe.
