This course will cover IAS 39 measures rather than the new IFRS 9 as at present IAS 39 is still being used in full within the EU. It will look at definitions of what is a financial instrument, a financial asset and a financial liability. It will also look at IAS 32, financial instruments presentation, looking at what qualifies as a liability and what should be classified as equity. The course covers the different categories of financial instruments under IAS 39 and what qualifies under assets and liabilities. It will also cover the project to replace IAS 39 and the progress that has been made so far under IFRS 9.
On completion of this course you will:
Authored by: Kerry Jones
Kerry has extensive experience in accountancy training, specialising in financial accounting under IFRS. Kerry qualified with the Association of Chartered Certified Accountants, and held a number of senior accountant positions in various different sectors. Kerry has worked both nationally and internationally delivering accountancy related training programmes for qualified accountants, part qualified accountants, banking professionals and non financial professionals. With experience of both exam and non exam delivery, Kerry has strong technical knowledge of financial accounting.
A CPD certificate of completion will be provided by BPP Professional Education Limited upon successful completion of the online course.
CPD Points: 1
CPD Duration (hours): 1
Access: 12 months from purchase date
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