Fees & Commissions - Exam not included
Course Description
Providing a summary of the most important items in IFRS 15, and providing the background and purpose of the new standard.
Course Structure
This eLearn introduces the following topics:
A) Scope of IFRS 15 (for banks)
- Identify contracts not in scope of IFRS 15
- Identify the banking specific PL items in scope of IFRS 15
B) Application of the revenue model
- Apply the 5 step approach of IFRS 15
- Identify the customer in the asset management industry
- Identify performance obligations in customer contracts
C) Up-front fees
- Determine timing of revenue recognition for upfront fees
- Understand the potential impact of IFRS 15
Should Attend
This course is intended for professionals in financial and actuarial functions within banks.
Prerequisites
There are no prerequisites to follow this eLearn
Assessment
Exam not included.
Key-Features
Online self-paced, available 24/7
Course Structure
This eLearn introduces the following topics:
A) Scope of IFRS 15 (for banks)
- Identify contracts not in scope of IFRS 15
- Identify the banking specific PL items in scope of IFRS 15
B) Application of the revenue model
- Apply the 5 step approach of IFRS 15
- Identify the customer in the asset management industry
- Identify performance obligations in customer contracts
C) Up-front fees
- Determine timing of revenue recognition for upfront fees
- Understand the potential impact of IFRS 15
Should Attend
This course is intended for professionals in financial and actuarial functions within banks.
Prerequisites
There are no prerequisites to follow this eLearn
Assessment
Exam not included.
Key-Features
Online self-paced, available 24/7
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