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所在平台: Udemy |
课程主页: https://www.udemy.com/course/ifrs-9-learning-application-and-practical-examples/
课程评论：没有评论
课程名称：国际财务报告准则9（IFRS 9） - 学习、应用与实例 课程概述： 本课程深入讲解国际财务报告准则9（IFRS 9），重点关注其在财务会计和报告中的应用及实际案例。课程内容涵盖了金融资产的整个生命周期，从初始确认和初始计量到后续计量、减值（包括预期信用损失）以及终止确认。同时，课程还探讨了金融资产的重新分类及其对会计记录的影响。 课程将介绍不同类型的金融工具，包括： 1. 权益工具的公允价值变动损益（FVPL）和其他综合收益（FVOCI）。 2. 债务工具的摊余成本及其公允价值变动损益。 3. 信用风险显著增加（SICR）及信用受损的金融资产。 4. 可转换债务、金融负债的处理及衍生品和对冲的相关内容。 此外，课程还探讨了利率互换、公允价值对冲及现金流对冲等复杂主题。通过讲座视频和实际案例，学员可以更深入地理解相关概念及其在会计记录中的反映，特别是会计分录的强调，帮助学员理解借方与贷方的关系及其最终在财务报表中的体现。 本课程适合希望深化对IFRS 9理解及其在实际应用中运用的学员，为财务专业人士提供了系统化的学习平台。
1- Introduction to IFRS 92- Equity Instruments FVPL3- Equity Instruments FVOCI 4- Introduction to Debt Instruments5- Debt instruments Amortized Cost6- Expected Credit Loss and Debt Instruments FVOCI7- Amortized Cost and FVOCI Instruments Derecognition8- Significant increase in Credit Risk (SICR)9- Credit Impaired Financial Assets10- Debt Instruments FVPL11- Bonds Issued at a Premium12- Financial Liabilities13- Convertible Debts14- Reclassification of Financial Assets15- Derivatives16- Fair Value Hedges17- Cash Flow Hedges18- Interest Swaps19- Hedge EffectivenessThis course covers in details IFRS 9 (from financial accounting and reporting perspective) with an emphasis on application with examples. For Financial Assets, you will be able to see the full cycle of a financial instrument from initial recognition and initial measurement to subsequent measurement and impairment including Expected Credit Loss until derecognition. We will cover reclassification of financial assets as well, and when a reclassification is required including the effect on the accounting records.The course discusses financial liabilities as well so you can see the flip side of the coin. We then move to the world of Derivatives and Hedging which is a very interesting topic.The course includes lecture videos with practical examples which will help you understand the concepts, how these concepts are applied, and the effect on the accounting records. There is an emphasis on journal entries so you can see the debits and credits and how the final balances that are reflected in the financial statements are reached.
