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IFRS Financial instruments: Fair value and amortised cost - Exam not included

Date

Ongoing

Time

On-demand

CPE Hours

45 minutes to 1 hour

Competency

Core

Location

eLearn

Price

€40

Course Description

Understand the difference between measurement at amortised cost and at fair value.

Course Structure

This eLearn introduces the following topics:

  • Introduction
  • Amortised cost
  • Fair value
  • Disclosures

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) Amortised cost:

  • Understand the concept of amortised cost measurement and the importance of the effective interest rate method.
  • Obtain an understanding of how to calculate amortised cost.

B) Fair Value:

  • Understand the concept of fair value.
  • Describe the different valuation techniques and the factors that should be considered in fair value measurement.
  • Identify various levels of the fair value hierarchy.

C) Disclosures:

  • Explain fair value disclosure requirements under IFRS 13.
  • Explaining IFRS 13 disclosure requirements for fair value measurements.

Course Structure

This eLearn introduces the following topics:

  • Introduction
  • Amortised cost
  • Fair value
  • Disclosures

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) Amortised cost:

  • Understand the concept of amortised cost measurement and the importance of the effective interest rate method.
  • Obtain an understanding of how to calculate amortised cost.

B) Fair Value:

  • Understand the concept of fair value.
  • Describe the different valuation techniques and the factors that should be considered in fair value measurement.
  • Identify various levels of the fair value hierarchy.

C) Disclosures:

  • Explain fair value disclosure requirements under IFRS 13.
  • Explaining IFRS 13 disclosure requirements for fair value measurements.

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