IFRS - IFRS 9 Financial Instruments
IFRS 9 is complicated. But it doesn’t have to be… Join us as we simplify the standard and work through principles practically so that we can bust the myth that IFRS 9 complicated.
This session looks to take the sting out of financial instruments! Financial instrument assets and liabilities have separate accounting requirements, and present an accountant with an array of options for classifying financial instruments, for e.g., amortised cost and fair value through profit and loss.
We will look to provide a clear understanding of the key classification, recognition and measurement principles related to both financial instrument assets and liabilities, whilst attempting to firmly establish the requirements through example calculations and accounting entries.
IFRS – IFRS 7 Financial Instruments Disclosure
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.
IFRS - IFRS 9 Financial Instruments
This session provides clarity over the following aspects of IFRS 9 Financial Instruments:
IFRS – IFRS 7 Financial Instruments Disclosure
This session provides an overview of the following aspects of IFRS 7 Financial Instruments
Disclosure:
NOT addressed:
