“Financial Instruments – IFRS 9” Training
The two-day training "IFRS 9 - Financial Instruments" held on 25-26 September 2017 was organized by AMIK in cooperation with SCAAK.
The purpose of this training was to provide a presentation regarding the changes, understanding and application of IFRS 9 - Financial Instruments Standard. In addition to this Standard are also presented IAS 32 and IFRS 7.
The two-day agenda included the following topics:
- Introduction to all current IASC standards applicable to financial instruments: IAS 32, IAS 39, IFRS 7, IFRS 9 and IFRS 13
- Classification of financial assets and financial liabilities
- Measurement of financial assets and financial liabilities
- Assets at amortized cost
- The principles of non-recognition
- Accounting for the hedge
- Requirements for Transition and Disclosure