Financial Liabilities and Financial Guarantee Contracts (Online)
Venue Online - Microsoft Teams
Date Wednesday 31st January 2024
Time 09:30 - 12:30
Information In this session we will look at the following considerations:

  • Definition of financial liabilities under IAS 32 relating to non-derivatives and derivatives
  • Classification measurement and presentation of financial liabilities under IFRS 9 relating to fair value and amortised cost approaches
  • Case studies relating to the measurement and accounting of financial liabilities
  • Definition of financial guarantee contracts
  • Types of financial guarantee contracts
  • How are financial guarantee contracts measured and recognised initially
  • The subsequent remeasurement of financial guarantee contracts
  • The accounting implications relating to the issuer when the latter did not receive all premiums on initial recognition
  • The accounting implications relating financial guarantee contracts provided by a parent on behalf of a subsidiary.
  • Case studies relating to the accounting of financial guarantee contracts.
  • Presenter
    CPD Units 3 units on full attendance
    Seats Left 20
    Price Rs 4000
    Booking Deadline Wednesday 31st January 2024
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