Course Summary

Duration1 hour

PresenterJohn Murphy - OmniPro

Course Details

  • Note worthy for Basic Financial Instruments
  • Accounting Policy Choice
  • Scope of Section 11
  • Example of Items that are not Basic Financial Instruments
  • Initial Recognition of Financial Assets & Liabilities
  • Financing Transaction
  • Amorotized Cost
  • Estimated Future Cash Flows
  • Impairment of Instruments measured at Cost or Amortized Cost
  • Objective Evidence of Impairment
  • Measurement & Reversal of Impairment Loss
  • Fair Value – hierarchy
  • Derecognition of a Financial Asset
  • Disclosures
  • Other Financial Instruments Issues

 

Presenter: John Murphy – OmniPro