( IFRS 9 )
The Skills that that you will gain :
- Definition of financial risks and operational risks
- Relationship between financial statements and financial risks
- Recognition criteria of Financial Instruments.
- Summary of IAS 39 requirements
- Business Model criteria and definition.
- Classification of Financial Assets and Financial Liabilities under IFRS 9.
- Measurement of financial assets and Financial Liabilities.
- Subsequent Measurement of Financial assets and Financial Liabilities.
- Amortized cost and recognition of interest.
- Impairment of Financial assets including loan commitments
- De-recognition criteria
- Hedge accounting and requirements.
- Presentation and disclosures
- Effective date and transition.
- Examples and cases
The Duration of Course : 3 days
The Duration of Course by Hours : 12 Hour