Classification & Measurement under IFRS 9 - Full course exam included
Course Description
Understand the overall model of classification and measurement of financial assets.
Understand and apply the concepts of business model assessment and SPPI test, relevant to debt instruments.
Identify the different business models for debt instruments: hold to collect, hold to collect and sell and other.
Understand the classification and measurement of equity instruments.
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) Derivatives:
Understand classification and measurement of derivatives under IFRS 9
Identify the differences between IAS 39 and IFRS for embedded derivatives
Actively applying your knowledge in exercises throughout the eLearn
B) Financial liabilities:
Understand classification and measurement of liabilities under IFRS 9
Apply the fair value option under IFRS 9, for both financial assets and financial liabilities
C) Reclassifications:
Understand when reclassification is applicable under IFRS 9
Identify when there is a change in business model
Understand the accounting impact of different reclassification scenarios
D) Impact on banks:
Understand how banks will be affected by classification and measurement under IFRS 9
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) Derivatives:
Understand classification and measurement of derivatives under IFRS 9
Identify the differences between IAS 39 and IFRS for embedded derivatives
Actively applying your knowledge in exercises throughout the eLearn
B) Financial liabilities:
Understand classification and measurement of liabilities under IFRS 9
Apply the fair value option under IFRS 9, for both financial assets and financial liabilities
C) Reclassifications:
Understand when reclassification is applicable under IFRS 9
Identify when there is a change in business model
Understand the accounting impact of different reclassification scenarios
D) Impact on banks:
Understand how banks will be affected by classification and measurement under IFRS 9
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