Classification & Measurement under IAS 39 - Full course exam included

Date

Ongoing

Time

On-demand

CPE Hours

45 minutes to 1 hour

Competency

Core

Location

eLearn

Price

€40

Course Description

Covering the definition of a financial instrument and a derivative

Covering the scope of IAS 32 and 39.

Testing the gained knowledge through exercises and questions.

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

At the end of the eLearn an exam tests your knowledge of the topics discussed during the eLearn.

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.

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

At the end of the eLearn an exam tests your knowledge of the topics discussed during the eLearn.

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.

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