Available Course
IFRS – IFRS 7 Financial Instruments Disclosure
>> Click here to book this training as an In-House course <<
| Duration: | 2.50 |
| CPD Hours: | Attendance at this seminar will secure 2.5 hour/s verifiable CPD points including other professional bodies (SAICA, SAIBA, ACCA, IACSA, IRBA & etc) |
| Course Facilitator: |
Tristan White
T: 0118861395 E: gillian@probetatraining.co.za |
| Back | |
Financial Instruments in the context of IFRS are rather interesting. The recognition and measurement / impairment considerations are sitting in IFRS 9, whereas the disclosure requirements are contained in IFRS 7.
All IFRS clients are affected by IFRS 9 simply for having debtors / creditors, and by implication, IFRS 7 Disclosure of Financial Instruments will also need to be considered and applied.
• This session provides an overview of the following aspects of IFRS 7 Financial Instruments Disclosure:
- Summary of the standard / why applied?
- Required info about
Significant financial instruments
• Disclosures that accompany income statement / balance sheet / other, in relation hereto
Nature and extent of risks arising from financial instruments
• Qualitative disclosures
• Quantitative disclosures
• Credit / liquidity / market risk
• NOT addressed:
- Hedging instrument related disclosures
- Transfers of financial instruments assets
☒ Investment managers
☒Financial managers
☒Auditors
☒Bookkeepers
☒Financial accountants
☒Audit managers
☒Audit partners
☒Engagement Quality Control Reviewers