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所在平台: Udemy |
课程主页: https://www.udemy.com/course/ifrs-9-financial-instruments-practical-view/
课程评论：没有评论
课程名称：IFRS 9金融工具：实务视角 概述：本课程将从零基础开始，教您如何处理与IFRS 9范围内金融工具相关的会计问题。课程内容包括： - 计量方法（摊余成本和公允价值）； - 金融工具的初始确认和初始计量； - 金融工具的分类及后续计量（摊余成本、FVTOCI和FVTPL）； - 金融资产的重分类； - 金融资产的终止确认； - 金融负债的分类与重分类（摊余成本和FVTPL）； - 金融负债的后续计量； - 金融负债的终止确认； - 嵌入衍生工具； - 金融工具的减值（预期信用损失、违约概率、违约敞口等）； - 套期会计（现金流量套期与公允价值套期）。 课程内容完全以实践为导向，您将在课程中练习大量数值题，以提高金融工具会计的实际操作技能。完成课程后，您将获得理论知识和实践技能，能够解决与金融工具会计相关的问题。掌握必要的知识和实践技能后，您将能够应对日常工作中出现的会计问题。 该课程适合会计和金融专业人士以及准备获得会计资格的学生。
In this course, you will learn from scratch how to deal with accounting issues in respect of financial instruments within the scope of IFRS 9. The topics covered in this course are:- Measurement methods (amortized cost and fair value);- Initial recognition and initial measurement of financial instruments;- Classification and subsequent measurement of financial instruments (at amortized cost, FVTOCI and FVTPL);- Reclassification of financial assets;- Derecognition of financial assets;- Classification and reclassification of financial liabilities (at amortized cost and FVTPL);- Subsequent measurement of financial liabilities;- Derecognition of financial liabilities;- Embedded derivatives;- Impairment for financial instruments (expected credit losses, probability of default, exposure at default etc.);- Hedge accounting (cash flow hedge and fair value hedge).The content is fully practice oriented. A lot of numerical questions will be practiced to make you get hands-on skills regarding accountancy of financial instruments.Once you finish the course, you should have obtained both theoretical knowledge and hands-on skills to tackle problems relating to accountancy of financial instruments. Having acquired necessary knowledge and practical skills, you shall be able to cope with accounting problems arising in your daily job life.The course would be beneficial to accounting and finance professionals as well as students preparing for taking on accountancy qualifications.
