To Access This Course:
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 (18 ratings)Reviews
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.
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 .