Classification & Measurement under IAS 39 – Exam not included

Course Structure

This eLearn introduces the following topics:

• Financial assets
• Derivatives
• Financial liabilities
• Reclassifications
• Impact on banks

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

Detailed objectives:

A) Recognition, classification & measurement, reclassification:

• Understand and apply the criteria for initial recognition of a financial instrument
• Understand and apply the criteria for classification and measurement of a financial instrument
• Understand that classification of financial instruments drive the measurement of financial instruments
• Understand when reclassifications are allowed or required

B) Derecognition, equity versus debt, embedded derivatives

• Covering the criteria for derecognition and testing the gained knowledge through exercises and test questions.
• Covering the criteria for the difference between equity and debt and testing the gained knowledge through exercises and test questions.
• Covering the criteria for embedded derivatives and testing the gained knowledge through exercises and test questions.