The purpose of this course is to familiarize you with the basic recognition, measurement, presentation and disclosure concepts for financial instruments and the application of these concepts in accordance with IFRS 9, Financial Instruments; IAS 39, Financial Instruments: Recognition and Measurement; IAS 32, Financial Instruments: Presentation, and IFRS 7, Financial Instruments: Disclosures.
When you complete this course you will be able to:
- Define, recognize, and derecognize financial instruments.
- Classify and measure financial instruments.
- Account for derivatives and embedded derivatives.
Advanced Preparation: None
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