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Financial Instrument Accounting

By: TSI Limited

Lagos State, Nigeria

09 - 11 Jul, 2018  3 days

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NGN 150,000

This training course aims to provide a hands-on knowledge of the accounting of financial instruments in accordance with IAS/IFRS statements (IAS 32, IAS 39, and IFRS 7). The spotlight is deliberately put on practical applications

Learning Objectives:

At the end of this session, participants will be able to:

  • Define financial instruments;
  • List out relevant financial instruments;
  • Demonstrate the accounting treatment for each instrument in the company's books under the IFRS.

Course Outline:

Typology and accounting principles of securities

  • General introduction to the IAS 32 and IAS 39 statements: amortized cost, fair value
  • Depreciation criteria and depreciation mechanisms of financial assets
  • Classification of financial assets and financial liabilities
  • Application: comparison between IFRS and GAAP statements

Implementation on letters of credit, debt securities, equity capital

  • Initial evaluation: generating fact, portfolio classification, accounting
  • Final evaluation: fair value and amortized cost methods
  • Depreciation of financial instruments and funding
  • Asset and liability de-recognition: assignment of receivables, securitization

Hedge accounting: definition and typology

  • Actions on derivatives using the IFRS framework
  • Definition et aims of the hedge: efficiency tests
  • Actions on hedges: fair value, cash flows, net foreign investment
  • Impact on the income statement

Application - accounting of several hedge operations

  • Hedging of a variable rate debt using an interest rate swap
  • Hedging of a fixed rate debt using a cross-currency swap
  • Hedging of an equity portfolio using a total return swap
  • Hedging of translation risk using forward contracts
4, Akinpelu Street, Lagos-Ibadan Express Road, Behind Femak Petrol Station, Ibafo Bus stop, Ibafo, Ogun State Jul 09 - 11 Jul, 2018
NGN 150,000.00
(Convert Currency)

+1-646-202-8832, 08033467639, 08023019508

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