Date Range
24 Nov 2021
Financial instruments (IFRS 9) such as trade receivables and investments in marketable securities are almost certainly owned by every company, especially in banking industries, they have more complicated financial instruments in assets and liabilities. The 3-hours in IFRS 9 will give you comprehensive understanding with the new standards.
Course Outline
- Pre-Test
- Overview and differences of IFRS 9 and IAS 39
- Category of financial instruments based on business model and cash flow characteristics
- Amortized Cost (AC), Fair Value Through Other Comprehensive Income (FVTOCI), Fair Value through Profit and Loss (FVTPL)
- Effective Interest Rate (EIR) ▪ Expected Credit Loss (ECL) of stage 1, 2, and 3
- Impact of new standard in financial report
- Post-Test
Date: 24th November 2021
Time: 13.00 – 16.00 hours (3 hours) Bangkok Time
