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
Inventory Management Inventory Management

3 days, 18 - 20 Sep, 2017 

2017-09-18 12:09:00
Lagos State, Nigeria

TSI Limited

Supply chain management and logistics encompasses all the activities involved in getting products to consumers including planning, storing, moving, and accounting for inventory. Inventory ...

Basel II Credit Risk Management Basel II Credit Risk Management

3 days, 25 - 27 Sep, 2017 

2017-09-25 12:09:00
Lagos State, Nigeria

TSI Limited

The Basel Committee on Banking Supervision has issued for a package of proposals to strengthen global capital and liquidity regulations with the goal of promoting a more resilient banking ...

Understanding Financial Statement	Understanding Financial Statement

3 days, 06 - 08 Nov, 2017 

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

TSI Limited

This course is designed to explain how financial measures of corporate performance are calculated and used to assess credit worthiness of a business. The course covers the basics of financial ...

Capital Market Overview Capital Market Overview

3 days, 21 - 23 Aug, 2017 

2017-08-21 12:08:00
Lagos State, Nigeria

TSI Limited

Complete overview of the capital market aiming at a general understanding of market mechanics and of financial instruments characteristics. Participants would also know the regulator and various ...