IFRS on Financial Instruments

Objectives

By the end of the training, the participants will:

• gain in depth understanding of the IFRS rules on financial instruments
• get an overview of hedge accounting and financial derivatives
• understand what the disclosure requirements on the financial statements are

Content

Financial instruments

• Presentation (IAS 32)
  • Distinguishing between liabilities and equity

• Recognition and Measurement (IFRS 9)
  • Classification and measurement of financial assets and liabilities
  • Fair value option
  • Accounting for derivatives
  • Impairment of financial assets
  • Hedge accounting

• Disclosures (IFRS 7

Speakers

Our speakers come from all over our specialised and complementary teams, covering all legal, regulatory, taxation and advisory aspects of doing business in Luxembourg. We invite you to check our training agenda where the speakers are listed on each training session.

Target Group

Accountants who prepare IFRS financial statements, other professionals who review IFRS financial statements

Duration

4 hours

Language

English

For more information please contact us by e-mail at institute@arendt.com