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IFRS Financial Instruments: Fair value & amortised cost - Full course exam 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

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

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

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

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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