Financial Instruments: Derivatives and Embedded Derivatives under IFRS 9
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Description
IFRS 9 covers a variety of topics on accounting for financial instruments including classification and measurement, impairment, derivatives, hedging, and derecognition. This course will focus on accounting for derivatives and embedded derivatives. Derivative instruments can be simple or complex, used as hedging instruments in a qualified hedge, used in an economic hedge, or held for speculative purposes. Regardless of how they are used, they are often misunderstood and viewed as “mysterious.” But they don’t have to be! This training will shed light on derivatives and how they are accounted for in the financial statements.
This course is included in the following collections:
Learning Objectives
- Identify the characteristics of a derivative instrument
- Recognize the scope exceptions to derivative accounting
- Recall the accounting for derivative and embedded derivative instruments
Additional Information
| Last Updated | 07/01/2024 |
|---|---|
| CPE Credit | 1.5 |
| Field of Study | Accounting |
| Instructional Delivery Method | QAS Self Study |
| Knowledge Level | Basic |
| Prerequisites | None |
| Advanced Preparation | None |
| Expiration | This course, collection, or subscription expires one year from the date of purchase. The post-course assessment for each course must be satisfactorily completed, as evidenced by a passing grade of at least 70%, by the expiration date to be awarded any qualifying continuing professional education (CPE) credit. |
| Refund or Cancellation Policy | For more information regarding refunds, concerns, and program cancellation policies, please contact the GAAP Dynamics Support Team via email at support@gaapdynamics.com or call (804) 897-0608. |
$180
1h 30m
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