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Jennifer Louis, CPA, President of Emergent Solutions Group LLC
Jennifer has over 25 years of experience in designing and instructing high-quality training programs in a wide variety of technical and soft skills topics needed for professional and organization.
This instructor has 82 courses »To Access This Course:
IFRS 9, Financial Instruments superseded significant portions of IAS 39, Financial Instruments: Recognition and Measurement. This course explores the main provisions for accounting for equity investments and debt securities and other financial assets. The course also addresses issues unique to financial liabilities.
Learning Objectives
- Explore the recognition and measurement of financial instruments (both assets and liabilities) per 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 instruments requires a write-down of the asset.
Last updated/reviewed: May 25, 2022
Included In Certifications
This course is included in the following Certification Programs:
17 CoursesIFRS Certificate Program
- General Considerations for Preparing Financial Statements in Accordance with IFRS
- IFRS vs. U.S. GAAP - Major Differences in Accounting
- 2022 IFRS Update
- IFRS for Small and Medium-Sized Entities Compared to Full IFRS
- Accounting for Revenue from Contracts with Customers per IFRS 15
- Accounting for Leases under IFRS 16
- IFRS - Accounting for Share-Based Payment Awards per IFRS 2
- Accounting for Financial Instruments under IFRS 9
- Accounting for Nonfinancial Assets under IFRS
- Accounting for Business Combinations under IFRS 3
- IFRS - Accounting for Employee Benefits per IAS 19 and IFRIC 14
- Accounting for Investments in Other Entities, Including Consolidation, under IFRS
- IFRS - Accounting for Income Taxes per IAS 12
- IFRS - Derivatives and Hedge Accounting under IFRS 9
- IFRS - Special Accounting Topics
- IFRS - Special Financial Reporting Issues
- IFRS - General Financial Statement Disclosures
7 Reviews (29 ratings)Reviews
Sean Flynn
(Accounting Manager at Rosemawr Management)
Really enjoyed the instructor. Very detailed breakdown of IFRS 9, not a basic level course. Obviously for people who are reporting in IFRS. Would expect you know the difference between GAAP and IFRS.
Jatin Talreja
(Financial Accounting Consultant at Wells Fargo)
Financial instruments has been a daunting areas for me in IFRS. Time allocation was sufficient but would love to see some more examples for practical implication
Anonymous
()
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.
Greg Biedenstein
(Accountant at Charter Communications)
Great course found it to be very helpful with this topic. Would reccomend this course to all in the accounting fields.
Anonymous
(Owner)
Excellent presentation of a difficult, complex and comprehensive topic. Slides very helpful. No dislikes noted.
Stephen Rabenold
(Senior Associate at Browne Consulting Group)
I was surprised there was no mention of GAAP requirements and differences to IFRS
Anonymous
(Senior Financial Analyst)
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 .