- Subject: Accounting
- Fees: $100
- CPD Hours: 2 Hours
- Prerequisites: Intermediate Accounting
- Advance preparation: IFRS Standards
- Course Level: Intermediate
- Delivery Method: Zoom
- Language: English
Course description
This course provides in-depth knowledge of International Financial Reporting Standard (IFRS), focusing on the classification, calculation methods, and disclosure of financial instruments.
Learning objectives
- Define the term "financial instrument“
- Classification of the terms "financial asset", "financial liability" and "equity instrument"
- Calculate the amounts at which financial assets and financial liabilities should be measured on initial recognition and subsequently
- List the main disclosures required in relation to financial instruments.
Assessment
This course is delivered via Zoom. Instructional materials, including PowerPoint presentations, videos, and additional reading materials, are provided on the day of the activities.
Attendance/Participation — Successful completion of each Zoom Virtual Structured Activity is attained through compliance with the mandatory attendance policy. If the Zoom Virtual Structured Activity is one (1) hour long, students must attend the entire hour/activity. Students must login to Zoom on time or a few minutes early and not leave before the activity ends. Students who are late, absent, or leave early will not be awarded CPD hours or a certificate of completion. Upon successful completion of a course, students are awarded a certificate of completion.
