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所在平台: Udemy |
课程主页: https://www.udemy.com/course/financial-instrument-ifrsind-as-ias-32-ifrs-9-ifrs-7/
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课程名称：金融工具 - IFRS/Ind AS（IAS 32, IFRS 9, IFRS 7） 课程概述：该课程将全面讲解金融工具的相关内容，包括国际财务报告准则（IFRS）和印度财务报告准则（Ind AS），具体涉及IAS 32、IFRS 9、IFRS 7以及Ind AS 32、Ind AS 109、Ind AS 107。课程适合初学者和专业人士，采用多个案例研究、超过100个实用问题以及年度报告，旨在帮助学员深入理解金融工具的知识。此外，课程中还解决了参与者的实时疑问，增强了学习效果，为您通过DipIFRS考试提供支持。 金融工具在印度的许多实体中广泛存在，包括金融资产、金融负债、权益工具和复合金融工具等。在IFRS/Ind AS框架下，有关金融资产、金融负债和权益工具的确认、终止确认、分类、计量、呈现和披露的详细指导将在课程中提供。 主要学习内容包括： a. 金融资产、金融负债和权益的定义 b. 金融资产、金融负债和权益的确认 c. 衍生工具及嵌入式衍生工具 d. 金融资产、金融负债和权益的终止确认 e. 出资会计 f. 年度报告的分析 课程将通过引言介绍分类的目标，这些目标旨在发展可以归类相似项目和区分具有不同特征和原因的项目的集合。学员将能够掌握与国际会计相关的多个分类领域，如金融工具、功能分类、到期、货币和利率类型。
The course will cover the complete Financial Instruments - IFRS (IAS 32, IFRS 9, IFRS 7/Ind AS (Ind AS 32, Ind AS 109, Ind AS 107) - and is designed for both beginners and professionals. I have used several case studies, more than 100 practical questions, and the Annual Report to provide you with in-depth knowledge of Financial Instruments.Also, I have resolved live queries of participants, which help you understand the concept properly, this course will help you clear DipIFRS exams.Transaction in financial instruments is pervasive across many entities in India. Financial instruments include Financial Asset, Financial Liability, Equity Instruments, Compound Financial Instruments, etc. Under the IFRS/Ind AS framework, detailed guidance on recognition, derecognition, classification, measurement, presentation, and disclosure of Financial Asset, Financial Liability, and Equity Instrument is available in three IFRS/Ind ASTopics to be covered:a. Definition of Financial Asset, Financial Liability, and Equityb. Recognition of Financial Asset, Financial Liability, and Equityc. Derivatives and Embedded Derivativesd. Derecognition of Financial Asset, Financial Liability, and Equitye. Hedge Accountingf. Annual ReportsAn introduction to this chapter will note that classifications such as financial instruments, functional categories, maturity, currency, and type of interest rate are related to several different parts of the international accounts. It will also state the objectives of classification, namely to develop aggregates that (i) group similar items, and (ii) separate items with different characteristics and causes.
