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International Financial Reporting Standard (IFRS) 9, Financial Instruments is effective for fiscal periods beginning after January 1, 2018.  It supersedes significant portions of International Accounting Standard (IAS) 39, Financial Instruments: Recognition and Measurement.  This course explores the main provisions for accounting for equity investments and debt securities.  

Learning Objectives

  • Explore the recognition and measurement of financial instruments per International Financial Reporting Standard (IFRS) 9, including the recording of any gains or losses.
  • Discover the classification of equity investments and debt securities, and the resulting appropriate accounting treatment.
  • Recognize when impairment of a financial instrument requires a write-down of the asset.
Last updated/reviewed: November 28, 2019

2 Reviews (16 ratings)Reviews

4
Anonymous Author
Lots of new terms and approaches that were very informative. I wish there were more F/S or mathematical examples to practice what we were learning.
5
Anonymous Author
Very informative and quick refresher course to get updated.

Prerequisites

Course Complexity: Intermediate

No advanced preparation or prerequisites are required for this course.

Education Provider Information

Company:
Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
Contact:
For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to .
Course Syllabus
INTRODUCTION AND OVERVIEW
  4:15Introduction and Overview of Accounting for Financial Instruments under IFRS 9
  12:08Effective Date Transaction & Classification of Financial Assets
  7:36Specific Financial Asset Classification Considerations
  4:43Classification of Financial Liabilites & Impairment Considerations
  7:31Expected Credit Loss Model
  1:18Calculating Interest Income
  4:48Presentation and Disclosure
  4:01Hedge Accounting and Conclusion
CONTINUOUS PLAY
  46:20Accounting for Financial Instruments under IFRS 9
SUPPORTING MATERIALS
  PDFSlides: Accounting for Financial Instruments under IFRS 9
  PDFAccounting for Financial Instruments under IFRS 9 Glossary/Index
REVIEW AND TEST
  quizREVIEW QUESTIONS
 examFINAL EXAM