IFRS 9 Financial Instruments

SHORT DESCRIPTION

Many entities struggle with accounting recognition, measurement, presentation and disclosure relating to financial instruments.

WHAT YOU WILL LEARN

By the end of this event the participant should:

  • Understand how to correctly recognise financial instruments;
  • Understand how to accurately measure financial instruments;
  • Know the requirements for impairment of financial instruments;
  • Know when and how to derecognise financial instruments; and
  • Understand general hedge accounting.

DESCRIPTION

Financial instruments exist in all entities and must be correctly accounted for in terms of the new and simplified IFRS 9 Financial Instruments, which replaces the former IAS 39 Financial Instruments: Recognition and Measurement.

This new Standard which is mandatory effective from 1 January 2018, also includes requirements for impairment, derecognition and general hedge accounting.

This webinar is part of a series on IFRS. The series will cover selected IFRS topics that every accounting professional should fully understand in their day to day work.

PRICE

The following pricing apply:
Ad hoc: R475.00
Subscription: N/A

CONTENT

Study Unit 1

IFRS 9 overview.

Study Unit 2

Financial instruments recognition

Study Unit 3

Initial and subsequent measurement.

Study Unit 4

Measuring leases accurately.

Study Unit 5

Derecognition – when and how?

Study Unit 6

Reclassification.

Study Unit 7

Understanding hedge accounting.

Study Unit 8

Impairment of financial instruments.

Study Unit 9

Disclosure of financial instruments.

REQUIREMENTS

There are no preconditions for this course.
Moderate level.
Recorded webinar made available on a specified date

PRESENTER

Anton van Wyk M.Com, CA(SA)

Anton van Wyk is a chartered accountant and independent consultant in International Financial Reporting Standards (IFRS and IFRS for SMEs). As former subject head of Financial Accounting at various higher education providers (including the University of Johannesburg and Monash University South Africa), he has gained valuable insights into and understanding of the important principles underlying the International Financial Reporting Standards (IFRS).

Anton is a well-known and popular presenter who has presented numerous IFRS updates for several accounting bodies across South Africa. He is known for his ability to simplify and highlight the most important principles contained in IFRS, whilst keeping the learning process enjoyable for attendees.

ADDITIONAL MATERIAL

By attending this webinar, you will be provided with:
– Summarised slide presentation.
– Reference documents and / or course material where available.
– Access to a technical knowledge base.
– Recorded webinar that includes an expert presenter and participant interaction.

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