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IFRS 9 – Financial instruments

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General objective

This training activity is designed to teach participants the main provisions of the new Part 1 – International Financial Reporting Standard (IFRS) 9, Financial Instruments, and provide with the necessary knowledge of the standard to apply it to their own financial instrument fact situation.  

This training activity will assist participants by providing them with the practical knowledge to understand the concepts and provisions to the standard and apply it to their portfolio of financial instruments. This standard applies to all companies and may require certain planning, system and process changes to apply it effectively. This standard can significantly change financial instrument classification, measurement and impairment amounts and their timing of recognition. This training activity will likely be particularly relevant to certain industries as well (e.g. banking and other financial service industries). The course will cover real-world examples and case studies.

 

Context

This standard applies to all companies and may require planning, system and process changes to apply IFRS 9 financial instrument classification, measurement and impairment model provisions that may impact the amount and their timing of recognition. This training activity is designed to teach participants the main provisions of the IASB standard IFRS 9, Financial Instruments, which became effective for fiscal years starting after January 1, 2018. This standard is significantly different in many areas compared its predecessor standard, IAS 39, and certain models and provisions in the new standard may be difficult to apply and require significant judgments.

Objectives

By the end of this training activity, participants will be aware of:

  • the three classification categories and related criteria for financial assets and how they differ from IAS 39 classification categories;
  • the subsequent measurement models of financial assets and liabilities and how they differ from IAS 39 measurements;
  • key concepts, elections and application of new expected credit loss impairment model;
  • presentation and disclosure requirements and examples of such disclosures;
  • new hedge accounting model and how to identify certain derivative and embedded derivatives.

Topics

  • Overview and scope
  • Classification, reclassification and presentation
  • Initial recognition, subsequent measurement and de-recognition
  • Impairment
  • Disclosures
  • Future developments
  • Derivatives and embedded derivatives
  • Hedging

Target audience

This training activity will benefit professionals responsible for the accounting, presentation and disclosure of financial instruments.

Description complète


Aucune formation en salle trouvée

Webdiffusion


Séance(s)
Pour tous

Saison de formation : 2020-2021
No de séance : 1785
Accessible du : 2020-09-01, 00:00 au 2021-08-31, 23:59
Animateur : CPA Ontario
Durée : 7.00 h
Renseignements complémentaires : The recording of this training activity was performed during a session of a previous season. An update notice will be included when necessary.

Grille tarifaire

Séance disponible

Places illimitées

  Membre CPA Non-membre
À la carte 525,00 $ 675,00 $
Passeport CPA 525 CDP S/O
Passeport Multi-CPA 525 CDP S/O
Passeport Multi-usagers 525 CDP 675 CDP
Promo CPA 525 CDP S/O

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