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Formation : The financial instruments in accordance with the IFRS


(Réf. 20423)

Evaluation :
Détails de la fiche formation
Options disponibles pour la fiche formation


Détails de la fiche formation


Compétence(s)

Normes IFRS

Prérequis

Non renseigné

Public

  • Accountants, auditors, management accountants, IT services, backoffice and middle office agents, risks managers.
  • Required knowledge
  • Basis knowledge of accounting.

Objectifs

Non renseigné

Type de formation

Courte

Programme

The financial instruments in accordance with the IFRS
1 Scope and definitions

The definition of an financial instrument.
The different methods of measurement.
The synthesis of IAS 39.

2 Non-derivative financial instruments
The financial instruments are classified in different portfolios.

Financial instruments at fair value through profit or loss.

Held for trading.
Option fair value (embedded derivatives, mismatching, internal management in fair value).


Financial assets available for sale.

General rules.
Available for sale"


Investments held to maturity.

General rules.
The tainting rule.


Loans and receivables.
General rules.
The survey of the effective interest rate.
Other liabilities.

3 Derivatives
The accounting principles will be illustrated by the swaps.

General accounting principle: the fair value.
Conditions to achieve hedge accounting.

Prospective effectiveness test.
Retrospective effectiveness test.
Documentation.


Hedge accounting.

Fair value hedge.
Cash flow hedge (probable forecasted pur chase or sale of an instrument, existing asset or liability with variable interests).
Net investment hedge in a foreign operation


The options.

Economic explanation.
The different parts of their valuation (intrinsic value, time value).
The accounting.


The other derivatives.

The FRA.
The other options.
The credit default swaps.
Forward foreign exchange.
Others.


Other issues.

The embedded derivatives.
The day one profit or loss.



4 Recognition and derecognition

The notion of risks and rewards.

5 Recognition and derecognition

The general accounting principles of the provisions.
The depreciations of the financial instruments.
The collective evaluation of impairment.

Pédagogie

Non renseigné

Point(s) fort(s)

Non renseigné
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Options disponibles pour la fiche formation


Langue(s)

Anglais

Moyen(s)

Inter-Entreprise

Durée

Non renseigné

Zone géographique

Non renseigné
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