This module covers accounting for financial instruments, from the perspective of both the issuer
and the holder.

The complexities arising from the gradual move from International Accounting Standards (IAS)
principles to Fair Value Accounting can create problems for analysts, particularly those covering
financial companies. The impact of instruments such as debt, equity investments and derivatives
on the financial performance of a company can be significant, and it is essential that analysts and
investment managers can accurately analyse and interpret the resulting financial information.


Course Objectives

At the end of this workshop, delegates will understand:

  • The basic concepts of amortised cost, fair value and the treatment of gains and losses, and the concept of other comprehensive income
  • The framework for current classification of financial assets: Loans and Receivables; Held to Maturity (HTM), At Fair Value through the P+L; and Available for Sale
  • Treatment of financial liabilities: At Fair Value through the P+L and other financial liabilities


Who should attend?

Our accounting for financial instruments training course is suitable for delegates working in the following areas:

  • Finance and accounting
  • Fund management
  • Trainee equity analysis
  • Investments
  • Trainee credit analysis
  • Legal and compliance
  • HR and training
  • Risk management