Financial Instruments: Debt vs equity – Exam not included
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
Who Should Attend?
Prerequisites
Assessment
Key Features
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
Exam Not Included
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
Course Structure
This eLearn introduces the following topics:
Introduction
Definitions and Scope
Classification principles of debt and equity
Practical applications
Who Should Attend?
Should Attend
This course is intended for professionals in financial and actuarial functions within banks.
Prerequisites
Prerequisites
There are no prerequisites to follow this eLearn
Assessment
Assessment
Exam Not Included
Key Features
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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