Financial Instruments: Recognition, Measurement, and Disclosure (IAS 32, IFRS 9 & IFRS 7)


Date: Apr 11, 2025 - Apr 11, 2025

CPD hours: 2 Hours

Time: 10:00 - 12:00

Event Type: Webinar

Presenter: Caryn Maitland CA(SA)
Owner, Maitland & Associates

Navigate the complexities of financial instruments with this comprehensive webinar, designed to demystify the principles of recognition, measurement, and disclosure under IAS 32, IFRS 9, and IFRS 7.

Overview  

Navigate the complexities of financial instruments with this comprehensive webinar, designed to demystify the principles of recognition, measurement, and disclosure under IAS 32, IFRS 9, and IFRS 7. This session will provide practical insights into classifying financial instruments, managing impairment, and enhancing transparency through robust disclosures.

Join Caryn Maitland CA(SA) on 11 April 2025 from 10:00 a.m. to 12:00 p.m. to deepen your understanding and improve compliance with these essential standards. 


Learning objectives  

Attending this webinar will equip you with the following skills: 

  • Differentiate between financial assets, liabilities, and equity instruments under IAS 32.
  • Understand the principles for the recognition and measurement of financial instruments under IFRS 9.
  • Apply the expected credit loss model to impairment calculations effectively.
  • Master the disclosure requirements of IFRS 7 for improved transparency and comparability.
  • Address practical challenges and implement solutions to comply with the standards.

Content 

The webinar will cover the following topics: 

  • Introduction to Financial Instruments

    • Scope and objectives of IAS 32, IFRS 9, and IFRS 7.
    • Key definitions and classifications of financial instruments.
  • IAS 32: Classification of Financial Instruments

    • Differentiating between financial assets, liabilities, and equity.
    • Principles of offsetting financial assets and liabilities.
  • IFRS 9: Recognition and Measurement

    • Initial recognition and subsequent measurement of financial instruments.
    • Classification and measurement categories: amortized cost, fair value through profit or loss, and fair value through other comprehensive income.
    • Expected credit loss (ECL) model for impairment.
  • IFRS 7: Disclosure Requirements

    • Importance of transparency and comparability in financial reporting.
    • Key disclosure requirements for financial instruments.
    • Practical examples of qualitative and quantitative disclosures.
  • Practical Applications and Case Studies
    • Common challenges in applying IAS 32, IFRS 9, and IFRS 7.
    • Industry-specific examples and practical solutions.

Obtaining your CPD certificate 

This training is compliant with the International Education Standard (IES7) issued by the International Federation of Accountants and recognised for CPD by relevant professional bodies including ACCA, CIMA, IAC, IIA, SAICA and SAIPA. 

All attendees are issued with a CPD certificate available in an online profile.   


Who should attend? 

The following persons will benefit from attending this webinar: 

  • Practising accountants including: CA(SA), Professional Accountant (SA), AGA(SA), FCCA, BAP(SA), BA(SA) and ACCA. 

  • Registered auditors. 

  • Independent reviewers. 

  • Trainee accountants. 


Price 

  • R 450.00 - Online admission - Individual. 

  • Group Price 1 - From R337 per person (up to 5 users) 

  • Group Price 2 - From R260 per person (up to 10 users) 

  • Group Price 3 - From R224 per person (over 11 users) 

 

Steps to register for the event:  

If you already have a profile, login and register for the webinar. 

If you don’t have a profile, create a free profile then login and register for the webinar. 

Click here to create a free profile (There is no charge to create a profile and gain access to our free Monthly Practice Management Series). 

Click here to find out about the Technical Resource Centre & CPD Subscription options. 


Additional material 

By attending this webinar you will be provided with: 

  • A summarised slide presentation. 

  • Reference documents and/or course material where available. 

  • You can ask questions during the webinar and you will also have access to the presenter after the webinar. 


Corporate training solutions 

At SA Accounting Academy, we recognise the evolving needs of businesses in today's dynamic environment. Beyond our standard webinar offerings, we provide tailored corporate training solutions designed to empower your team with the latest in accounting and professional skills. Whether you're looking for online sessions or face-to-face training, our programs are crafted to ensure a comprehensive and engaging learning experience.  

Drawing inspiration from modern training methodologies, our corporate solutions are interactive, adaptable, and focused on real-world applications. We prioritise hands-on learning, ensuring your team can immediately apply their newfound knowledge in practical scenarios.  

Interested in a bespoke corporate training experience? Reach out to us at [email protected] or call 010 593 0466. Together, let's design a training program that elevates your team's capabilities and aligns with your organisational goals.  


Contact us   

  Have any questions or need any assistance? Contact us today!   

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