Nigerian Seminars and Trainings

Search conferences, training, seminars, courses and workshops in Nigeria and around the world

business logo

Financial Instrument Accounting

By: TSI Limited

Lagos State, Nigeria

17 - 19 Jul, 2017  3 days

Follow Event

  

NGN 195,000

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
Digital Age Halls,Capital Building,332,Ikorodu Road,Idiroko Bus Stop,Near LASU Anthony Lagos. Jul 17 - 19 Jul, 2017
NGN 195,000.00
(Convert Currency)

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

Related Courses
Forensic  Accounting Professional Certification Course Forensic Accounting Professional Certification Course

5 days, 13 - 17 Nov, 2017 

2017-11-13 12:11:00
Imo State, Nigeria

TSI Limited

The term ‘forensic’ means suitable for courts of justice or for public discussion and debate. Forensic auditing provides an investigation methodology and accounting analysis that is ...

Strategic Financial Management Strategic Financial Management

3 days, 20 - 22 Nov, 2017 

2017-11-20 12:11:00
Lagos State, Nigeria

TSI Limited

Strategic Financial Management" refers to both - the financial implications and aspects of various business strategies and the strategic management of finance. If a company wants to be a ...

Work Life Balance Work Life Balance

3 days, 21 - 23 Jun, 2017 

2017-06-21 12:06:00
Lagos State, Nigeria

TSI Limited

The percentage of time we spend working is still on the rise, leaving free time relegated to a few short hours a week and life can seem like one long work day after another.  We can spend well ...

Crowd Management and Control Course Crowd Management and Control Course

3 days, 06 - 08 Nov, 2017 

2017-11-06 12:11:00
Lagos State, Nigeria

TSI Limited

Managing a huge gathering (in airports, banks, sports and recruitment centers, religious and worship places, traditional/annual festivals, carnivals etc.) is a tough row to hoe and it necessitates ...