Course
9 chapters · 11 lessons · about 6 h 35 min
01Objective, scope and classes of instrumentsNot started1 lesson0/1
02Significance for financial position and performanceNot started2 lessons0/2
- Not startedImportance of instruments: amounts by category, income and expense, reclassificationLesson40 min12 exercises
- Not startedOffsetting: the table from gross to netLesson30 min8 exercises
Practise this chapter
03Hedge accounting disclosuresNot startedTaught in 1 lesson of another chapter
Practise this chapter
04Fair value disclosuresNot started1 lesson0/1
Practise this chapter
05Nature and extent of risksNot started1 lesson0/1
Practise this chapter
- Chapter training · 15 exercises
- Chapter 5 mini-case · intermediate
- Chapter case studyObjective, classes and categories of financial instruments: framework of the risk disclosures · foundation
- Chapter case studyLiquidity risk and market risk: maturity analysis on contractual cash flows, supplier finance and sensitivity analysis · advanced
06Credit risk disclosuresNot started2 lessons0/2
07Liquidity risk and market riskNot started2 lessons0/2
08Transfers of financial assetsNot started1 lesson0/1
09Links with other standards, recent amendments and developmentsNot started1 lesson0/1
- Not startedAt the borders: IAS 32, IAS 7, recent amendments and IFRS 18Lesson30 min8 exercises
- Not startedThe link with IFRS 9 (impairment)Covered in the lesson “Credit risk (1): management practices and exposure by rating grade”
- Not startedThe link with IFRS 13 (fair value)Covered in the lesson “Fair value and hedging: what IFRS 7 adds, what other standards decide”