IFRS: Financial Instruments (IFRS 9, IAS 39, IAS 31, and IFRS 7)
AICPA's IFRS Certificate Program
This course is part of the IFRS Certificate Program – a comprehensive, integrated curriculum that will give you the basic training, knowledge, and practical guidance in international accounting standards that are necessary in today's global business environment. Credit for individual courses purchased can be applied to the full program. Click here for information on the complete program.
This course will provide you with the basic recognition, measurement, presentation and disclosure concepts and application of financial instruments in accordance with IFRS 9, Financial Instruments, IAS 39, Financial Instruments: Recognition and Measurement, IAS 31, Financial Instruments: Presentation, and IFRS 7, Financial Instruments: Disclosures.
Upon completion of this course, you will be able to:
- Identify financial instruments and principles surrounding recognition and derecognition
- Determine classification and measurement of financial instruments at initial recognition and subsequently
- Recognize the accounting for derivatives and embedded derivatives
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