Ifrs 9 Financial Instruments Practical View

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Become an IFRS 9 guru

Last updated 2022-01-10 | 4.5

- Initial recognition and initial measurement of financial instruments
- Classification of financial instruments (financial assets and financial liabilities)
- Subsequent measurement of financial assets (amortized cost
- FVTPL
- FVTOCI)

What you'll learn

Initial recognition and initial measurement of financial instruments
Classification of financial instruments (financial assets and financial liabilities)
Subsequent measurement of financial assets (amortized cost
FVTPL
FVTOCI)
Reclassification of financial instruments (financial assets and financial liabilities)
Derecognition of financial instruments (financial assets and financial liabilities)
Subsequent measurement of financial liabilities (amortized cost
FVTPL)
Embedded derivatives
Impairment of financial instruments
Hedge accounting
How to solve issues relating to financial instruments in professional life

* Requirements

* Basic knowledge in financial accounting

Description

In this course, you will learn from scratch how to deal with accounting issues in respect of financial instruments within the scope of IFRS 9. The topics covered in this course are:

- Measurement methods (amortized cost and fair value);

- Initial recognition and initial measurement of financial instruments;

- Classification and subsequent measurement of financial instruments (at amortized cost, FVTOCI and FVTPL);

- Reclassification of financial assets;

- Derecognition of financial assets;

- Classification and reclassification of financial liabilities (at amortized cost and FVTPL);

- Subsequent measurement of financial liabilities;

- Derecognition of financial liabilities;

- Embedded derivatives;

- Impairment for financial instruments (expected credit losses, probability of default, exposure at default etc.);

- Hedge accounting (cash flow hedge and fair value hedge).

The content is fully practice oriented. A lot of numerical questions will be practiced to make you get hands-on skills regarding accountancy of financial instruments.

Once you finish the course, you should have obtained both theoretical knowledge and hands-on skills to tackle problems relating to accountancy of financial instruments. Having acquired necessary knowledge and practical skills, you shall be able to cope with accounting problems arising in your daily job life.

The course would be beneficial to accounting and finance professionals as well as students preparing for taking on accountancy qualifications.


Who this course is for:

  • Reporting specialists and those working in finance and accounting sector

Course content

13 sections • 47 lectures

Introduction & resources 1 lectures

Course structure.mp4 Preview 02:52

Measurement methods 1 lectures

Measurement methods.mp4 Preview 04:31

Initial recognition & measurement of financial instruments 4 lectures

Initial recognition and initial measurement of financial instruments.mp4 Preview 02:05

Solution to question no. 1.mp4 Preview 01:20

Solution to question no. 2.mp4 Preview 02:00

Solution to question no. 3.mp4 Preview 02:42

Classification & subsequent measurement of financial assets 8 lectures

Classification and subsequent measurement of financial assets.mp4 Preview 04:19

Solution to question no. 4.mp4 Preview 03:26

Solution to question no. 5.mp4 Preview 05:20

Solution to question no. 6.mp4 Preview 08:48

Solution to question no. 7.mp4 Preview 01:31

Solution to question no. 8.mp4 Preview 06:29

Solution to question no. 9.mp4 Preview 01:59

Solution to question no. 10.mp4 Preview 01:20

Reclassification of financial assets 2 lectures

5 Reclassification of financial assets.mp4 Preview 02:58

Solution to question no. 11.mp4 Preview 01:27

Derecognition of financial assets 3 lectures

6 Derecognition of financial assets.mp4 Preview 03:52

Solution to question no. 12.mp4 Preview 02:38

Solution to question no. 13.mp4 Preview 04:10

Classification & reclassification of financial liabilities 1 lectures

Classification and reclassification of financial liabilities.mp4 Preview 03:28

Subsequent measurement of financial liabilities 3 lectures

Subsequent measurement of financial liabilities Preview 01:25

Solution to question no. 14 Preview 05:52

Solution to question no. 15 Preview 01:11

Derecognition of financial liabilities 4 lectures

Derecognition of financial liabilities Preview 01:54

Solution to question no. 16 Preview 05:04

Solution to question no. 17 Preview 05:24

Solution to question no. 18 Preview 06:34

Embedded derivatives 1 lectures

Embedded derivatives Preview 03:48

Impairment of financial instruments 10 lectures

Impairment of financial instruments Preview 06:55

Solution to question no. 19 Preview 06:02

Solution to question no. 20 Preview 08:14

Solution to question no. 21 Preview 21:20

Solution to question no. 22 Preview 06:22

Solution to question no. 23 Preview 03:46

Solution to question no. 24 Preview 02:32

Solution to question no. 25 Preview 02:45

Solution to question no. 26 Preview 02:00

Solution to question no. 27 Preview 01:49

Hedge accounting 8 lectures

Hedge accounting Preview 05:31

Solution to question no. 28 Preview 02:59

Solution to question no. 29 Preview 03:13

Solution to question no. 30 Preview 05:53

Solution to question no. 31 Preview 04:24

Solution to question no. 32 Preview 03:36

Solution to question no. 33 Preview 06:42

Solution to question no. 34 Preview 11:06

Conclusion 1 lectures

Course wrap-up and thank you Preview 01:19