Revenir à la liste des catégories de formation



Formation : Non-dérivative financial instrument accounting


(Réf. 20505)

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


Détails de la fiche formation


Compétence(s)

Comptabilité bancaire

Prérequis

Non renseigné

Public

  • Accountants, internal and external auditors, financial staff.
  • Required knowledge
  • General knowledge about accounting, financial instruments and banking.

Objectifs

Non renseigné

Type de formation

Courte

Programme

Non-dérivative financial instrument accounting
All transactions will be presented and illustrated under French and IFRS rules.
1 Scope and definitions

The definition of a financial instrument.
The different methods of measurement.
The synthesis of IAS 39.
Definition of fair value.

2 Financial instruments at fair value through profit or loss

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

3 Financial assets available for sale

General rules.
Available for sale"

4 Investments held to maturity

General rules.
The tainting rule.

5 Loans and receivables

General rules.
The survey of the effective interest rate.

6 Other liabilities
7 Recognition and derecognition

The notion of risks and rewards.

Pédagogie

Non renseigné

Point(s) fort(s)

Non renseigné
Revenir en haut


Options disponibles pour la fiche formation


Langue(s)

Anglais

Moyen(s)

Inter-Entreprise

Durée

Non renseigné

Zone géographique

Non renseigné
Revenir en haut





Revenir à la liste des catégories de formation