By the end of this event the participant should:
Understand how to correctly recognise financial instruments;
Understand how to accurately measure financial instruments;
Know the requirements for impairment of financial instruments;
Know when and how to derecognise financial instruments; and
Understand general hedge accounting.
The webinar will cover the following topics:
IFRS 9 overview.
Financial instruments recognition.
Initial and subsequent measurement.
Measuring leases accurately.
Derecognition – when and how?
Understanding hedge accounting.
Impairment of financial instruments.
Disclosure of financial instruments.