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Financial Instruments: Debt vs equity - 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 definitions of debt and equity

Presenting IAS 32 scope and approach to these concepts

Testing the gained knowledge through exercises

Course Structure

This eLearn introduces the following topics:

  • Introduction
  • Definitions and Scope
  • Classification principles of debt and equity
  • Practical applications

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) Classification principles of debt and equity

  • Understand and apply the criteria for classification of a financial instrument either as a debt or equity
  • Identify various principles of the classification as debt or equity and exceptions
  • Identify compound financial instruments which have both debt and equity features

B) Practical applications

  • Distinguish debt from equity
  • Understand how the accounting treatment differs depending on classification as debt or equity

Course Structure

This eLearn introduces the following topics:

  • Introduction
  • Definitions and Scope
  • Classification principles of debt and equity
  • Practical applications

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) Classification principles of debt and equity

  • Understand and apply the criteria for classification of a financial instrument either as a debt or equity
  • Identify various principles of the classification as debt or equity and exceptions
  • Identify compound financial instruments which have both debt and equity features

B) Practical applications

  • Distinguish debt from equity
  • Understand how the accounting treatment differs depending on classification as debt or equity

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