www.cpdbox.com
This video is a short summary of IFRS 9. If you need to learn more, please visit our website for great discussion with many practical advices on this standard. The contents:
Introduction: 00:00
Development of IFRS 9: 00:35
Initial recognition of financial instruments: 01:35
Derecognition of financial instruments: 03:05
Classification of financial instruments: 06:07
Measurement of financial instruments: 10:08
Impairment of financial assets (Expected Credit Loss): 13:59
Embedded derivatives: 16:38
Hedge accounting: 18:06
This is just the short executive summary of IFRS 9 and does NOT replace the full standard - you can see the full text on IFRS Foundation's website.
------
*Online IFRS course by Silvia, CPDbox: www.cpdbox.com/ifrs-kit/
*Subscribe to Silvia's free newsletter: www.cpdbox.com/
#ifrs #IFRS9 #ifrsaccounting #IFRSfinancialinstruments
2 авг 2024