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31 October 2019

Financial instruments under IFRS – core issues

Category: MASTER COURSE

This one day course is suitable for those involved in preparing or auditing the financial statements of businesses with significant exposures to financial instruments. This course considers the main aspects of financial instruments accounting, illustrated by numerous numerical and practical examples.

Who should attend?
This one day course is suitable for those involved in preparing or auditing the financial statements of businesses with significant exposures to financial instruments. The course is designed to complement the half day course Financial Instruments - Hedge Accounting.

What you will gain
On completion of this course you will be able to:

  • Determine the nature of financial instruments
  • Account for financial instruments (other than hedges)
  • Determine the necessary disclosures

Programme outline
For periods commencing on or after 1 January 2018 the accounting for financial instruments has been regulated by IFRS 9 Financial Instruments in conjunction with IAS 32 Financial Instruments: Presentation, and IFRS 7 Financial Instruments: Disclosures.

The level of significance of financial instruments to entities varies dependent on the nature of their business: however, very few entities can afford to ignore them.

This course considers the main aspects of financial instruments accounting, illustrated by numerous numerical and practical examples. It does not consider hedge accounting which is dealt with, as stated above, in a separate course.

Course coverage will include:

  • Scope of the standards
  • Classification
    • Financial assets
    • Financial assets
    • Embedded derivatives
    • Reclassification
  • Measurement
    • Initial and subsequent
    • Effective interest rate
    • Impairment of financial assets
    • Reclassification
    • Gains and losses
  • Recognition and derecognition
    • Initial recognition
    • Derecognition of financial assets
    • Derecognition of financial liabilities
  • Presentation
    • Liabilities and equity
    • Compound instruments
  • Disclosure
    • Overview of disclosures under IFRS 7

The course starts at 9.30am. Lunch and refreshments are included.
6 CPD hours (where applicable). 

CIMA work in partnership with BPP Professional Education to offer CPD training courses

Booking Information

Date Location Price
31 October 2019 - 09:30 Manchester Price: GBP 624.00
Member price: £562. Plus VAT on all prices.
6 November 2019 - 09:30 London Price: GBP 624.00
Member price £562. Plus VAT on all prices.


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Financial instruments under IFRS – core issues

CIMA members and students should log in to MY CIMA before booking to receive the appropriate discount.

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In-house training 
We can develop tailored training programmes to enhance the finance and business skills of staff across your organisation. To discuss how we can meet your learning and development needs please email us.

Find out more 
If you have any queries please email cima@bpp.com or phone us on: +44 (0)3300 603400.

The venue for this course will be confirmed 14 days before the scheduled date. 

CIMA work in partnership with BPP Professional Education to offer CPD training courses.  

This course will be delivered by BPP Professional Education Limited (“BPP”).  Accordingly, when you sign up for this course, CIMA will pass on the contact details you have provided to BPP so that they can contact you to complete your booking and process payment.  BPP will process any personal information it collects about you in accordance with its privacy policy, which is available at: http://www.bpp.com/professional-education/privacy

The information provided to BPP will not be used by BPP for marketing purposes.

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