IFRS: Financial Instruments (IFRS 9, IAS 32, and IFRS 7)

  • Thursday, August 15, 2019 – Thursday, April 30, 2020

  • 2

This self-study course addresses requirements of the following standards:

IFRS 9, Financial Instruments
IAS 32, Presentation of Financial Instruments
IFRS 7, Financial Instruments: Disclosures


Recall how financial instruments issued by an entity are presented as financial liabilities or equity
Identify recognition and derecognition criteria for financial instruments.
Recall how finanical instruments are classified and measured initially and subsequently.
Recognize the accounting requirements for derivatives.
Identify the disclosure requirements regarding the significance of financial instruments to an entity, and the nature and extent of risks arising from those financial instruments


Scope and scope exceptions of these standards
Definition and types of financial instruments
Classifying financial assets based on cash flow and business model tests
Basic concepts surrounding recognition, measurement, presentation, and disclosure of financial instruments

Additional Information

Designed For

Accounting and finance professionals who work for private or public multinational organizations whose parent entity or subsidiaries have adopted IFRS
Accountants in public practice who provide audit or assurance services to private or public multinational organizations that have adopted IFRS


American Institute of CPAs


2.00 Accounting

Course Number


Level of Knowledge


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