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所在平台: Udemy |
课程主页: https://www.udemy.com/course/ifrs-9-accounting-for-financial-instruments/
课程评论：没有评论
课程名称：IFRS 9 - 金融工具会计 课程概述：本课程详细介绍了国际财务报告准则第9号（IFRS 9）——金融工具，旨在帮助希望深入理解金融工具的人士。课程涵盖了所有相关方面，包括分类与计量原则、摊余成本法、公允价值列示、重分类、终止确认、减值和预期信用损失（ECL）、减值损失及可反驳的假设等。该课程对专业会计师、考取CA、ACCA或CIMA等会计资格证书的学习者极为有用，也适合涉及复杂衍生品、对冲会计及金融资产减值的非会计专业人士。 课程内容从金融工具的基础知识入手，包括金融资产与金融负债的定义，配以实例和分类，逐步深入到复杂的会计领域，如减值阶段、减值损失、披露及可反驳假设。讲座旨在为所有水平的参与者提供金融工具的全面洞察，无论参与者是否已具备相关知识。讲师的讲解将帮助参与者更简单地理解复杂领域，从而激发他们的兴趣和知识水平。 通过本课程，您将学习到国际财务会计与报告标准，以便在商业环境中取得更好的进展。
The program is detailed to include IFRS 9: Financial Instruments in detail for people who are interested in having a detailed understanding of Financial Instruments.The program covers all aspects including classification and measurement principles, Amortized Cost Method, Presentation at Fair Value, Reclassification, De-Recognition, Impairment and ECL, Impairment Loss, Rebuttable Presumptions.The program is useful for professional accountants or those studying accounting qualifications including CA ACCA or CIMA. The program works well for non-accountants as well working on complex derivatives, hedge accounting and impairment of financial assets. The program addresses the need to understand the basics of financial instruments including meaning of financial assets and financial liabilities with examples and classification and complex accounting areas including impairment stages, impairment loss, disclosures, rebuttable presumptions. The lectures are designed in a way to provide a complete insight of Financial Instruments for all levels: whether a participant has an understanding of the topic already or not. The explanation by the trainer is expected to help the participants know the details of the complex areas in a simple way - thus creating the interest and knowledge level for the users.Through IFRS course, you will learn about International Financial Accounting and Reporting standard that are required for a better progress in business environment.
