IFRS 7Financial Instruments: Disclosures

Workpapers

Can you document your analysis and your accounting treatment like a professional? Each mission starts from a real file and ends with a review.

How a mission works

Numbered sections, like a professional working paper: objective, data, pieces, analysis, calculations, entries, conclusion; then a reviewer reviews.

1Objective
2Data
3Documents
4Analysis
5Calculation
6Entries
7Judgment
8Conclusion
9References

L1Foundation(2)

Foundation
Map of the financial instrument disclosures: classes reconciled to the line items and qualitative and quantitative information by risk
Current financial assets
Objective, classes and categories of financial instruments: framework of the risk disclosures · Situation 1 of 2
≈ 60 min
Foundation
Map of the financial instrument disclosures: classes reconciled to the line items and qualitative and quantitative information by risk
Financial liabilities
Objective, classes and categories of financial instruments: framework of the risk disclosures · Situation 2 of 2
≈ 60 min

L2Intermediate(1)

Intermediate
Credit risk, offsetting and transfers of assets: exposure by rating grade, reconciliation of the loss allowance, collateral, amounts set off and transferred assets
Credit risk: exposure by rating grade, reconciliation of the loss allowance, collateral and links with IFRS 9
≈ 90 min

L3Advanced(4)

Advanced
Liquidity risk and market risk: maturity analysis on contractual cash flows, difference from the carrying amount and sensitivity analysis
Liquidity risk and market risk: maturity analysis on contractual cash flows, supplier finance and sensitivity analysis
≈ 75 min
Advanced
Credit risk, offsetting and transfers of assets: exposure by rating grade, reconciliation of the loss allowance, collateral, amounts set off and transferred assets
Derivatives with Delta Bank
Offsetting, income and expense, reclassification and transfers of financial assets: disclosures to prepare · Situation 1 of 3
≈ 90 min
Advanced
Credit risk, offsetting and transfers of assets: exposure by rating grade, reconciliation of the loss allowance, collateral, amounts set off and transferred assets
First transfer of receivables
Offsetting, income and expense, reclassification and transfers of financial assets: disclosures to prepare · Situation 2 of 3
≈ 90 min
Advanced
Credit risk, offsetting and transfers of assets: exposure by rating grade, reconciliation of the loss allowance, collateral, amounts set off and transferred assets
Second transfer of receivables
Offsetting, income and expense, reclassification and transfers of financial assets: disclosures to prepare · Situation 3 of 3
≈ 90 min

L4Expert(6)

Expert
Map of the financial instrument disclosures: classes reconciled to the line items and qualitative and quantitative information by risk
Non-current financial assets
Fair value, hedging, links with IAS 32 and IAS 7, recent amendments and IFRS 18: a disclosure file · Situation 1 of 2
≈ 60 min
Expert
Map of the financial instrument disclosures: classes reconciled to the line items and qualitative and quantitative information by risk
Financial liabilities
Fair value, hedging, links with IAS 32 and IAS 7, recent amendments and IFRS 18: a disclosure file · Situation 2 of 2
≈ 60 min
Expert
Map of the financial instrument disclosures: classes reconciled to the line items and qualitative and quantitative information by risk
File on the financial instrument disclosures: classes, credit risk, liquidity, sensitivity and transfers of assets (IFRS 7)
≈ 60 min
Expert
Credit risk, offsetting and transfers of assets: exposure by rating grade, reconciliation of the loss allowance, collateral, amounts set off and transferred assets
Dornel — credit risk
File on the financial instrument disclosures: classes, credit risk, liquidity, sensitivity and transfers of assets (IFRS 7) · Situation 1 of 2
≈ 90 min
Expert
Credit risk, offsetting and transfers of assets: exposure by rating grade, reconciliation of the loss allowance, collateral, amounts set off and transferred assets
Dornel — transfer of receivables
File on the financial instrument disclosures: classes, credit risk, liquidity, sensitivity and transfers of assets (IFRS 7) · Situation 2 of 2
≈ 90 min
Expert
Liquidity risk and market risk: maturity analysis on contractual cash flows, difference from the carrying amount and sensitivity analysis
File on the financial instrument disclosures: classes, credit risk, liquidity, sensitivity and transfers of assets (IFRS 7)
≈ 75 min