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IFRS: Financial Instruments (IAS 32, IFRS 9, IFRS 7)
CPE Self-study

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

Addresses requirements of the following standards: IFRS 9, Financial Instruments; IAS 32, Presentation of Financial Instruments; and IFRS 7, Financial Instruments: Disclosures.

$39 - $49
Do you have an AICPA membership? Log in to apply your member discount.

Format

Online

NASBA Field of Study

Accounting

Level

Basic

CPE Credits

2

Availability

1 year

Learning Outcomes
  • 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 financial 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
Product Details

This course is part of the IFRS Certificate Program — a comprehensive, integrated curriculum that will give you the foundational training, knowledge, and practical guidance in international accounting standards necessary in today's global business environment.

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

Course topics include the following:

  • 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

This course includes interactive learning elements, video content, and real-life application through case studies.

Note: Individual courses purchased within the last year can be applied toward the purchase of the IFRS Certificate Program. Find out more.

Pricing
Do you have an AICPA membership? Log in to apply your member discount.
Nonmembers
Online
$49.00
AICPA Members
Online
$39.00

Looking for group pricing?

We can help with group discounts. Call us at 1-800-634-6780 (option 1) or email us at salessupport@aicpa.org

Contact us
Credit Info
CPE Credits
Online
2
NASBA Field of Study
Accounting
Level
Basic
Prerequisites
Familiarity with financial reporting and accounting principles under IFRS
Access
Online
This is a digital product. You will have access to the content for 1 year after purchase date.
Accessibility

The Association is dedicated to removing barriers to the accountancy profession and ensuring that all accountancy professionals and other members of the public with an interest in the profession or joining the profession, including those with disabilities, have access to the profession and the Association's website, educational materials, products, and services. The Association is committed to making professional learning accessible to all. This commitment is maintained in accordance with applicable law. For additional information, please refer to the Association's Website Accessibility Policy. For accommodation requests, please contact adaaccessibility@aicpa-cima.com and indicate the product that you are interested in (title, etc.) and the requested accommodation(s): Audio/Visual/Other. A member of our team will be in contact with you promptly to make sure we meet your needs appropriately.

IFRS: Financial Instruments (IAS 32, IFRS 9, IFRS 7)
Select from the following options:
Online
$49.00
Nonmember Price
$49.00
Price excluding sales tax
$49.00
Do you have an AICPA membership? 
Log in to apply your member discount.
Shipping cost and sales tax will be added later during checkout

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