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Classification and measurement under IFRS 9 - Financial Instruments (Online)
Venue Online - Microsoft Teams
Date Tuesday 2nd July 2024
Time 09:30 - 12:30
Information In this session we will look at:

• The accounting principles under IFRS 9 in terms of the following aspects:

a) Classification rules for financial assets and financial liabilities in terms of:

- An assessment of the business model test and the contractual cash flow characteristics test for financial assets

- Amortised cost fair value through other comprehensive income and fair value through profit or loss principles regarding financial assets

- Amortised cost and fair value through profit or loss principles regarding financial liabilities

b) The meaning of the effective interest method (EIM)and explain the difference between the effect rate and the coupon rate

c) The application of the EIM to measure financial assets under IFRS 9

d) Movements in market interest rates

e) Revisions to and modifications of expected cash flows and impact on the effective interest rate and amortised cost model

f) Benchmark interest risk-free rates (RFR) in terms of SOFR SONIA and €STR

• ESG Framework and Green Finance
Presenter
CPD Units 3 units on full attendance
Seats Left 21
Price Rs 4000
Booking Deadline Tuesday 2nd July 2024
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