IFRS - Financial Instruments - Impairment -- IFRS 9

Total CPE

Tuition
$125.00

Approximate Length
01:00:00

Course Number
17-WB-488

Total CPE

Tuition
$125.00

Approximate Length
01:00:00

Course Number
17-WB-488

Course Details

This course provides overview of requirements in IFRS 9 with respect to impairment and differences between IFRS 9 and US GAAP (ASU 2016-13).

By the end of this course, participants should be able to:

recall impairment requirements in IFRS 9
identify key differences between IFRS 9 and US GAAP (ASC Topic 326) with respect to impairment.
apply impairment requirements in IFRS 9 to scenarios provided.

Note: This course references data and sources that were available at the time of development. Please visit the Financial Reporting View website for the most up-to-date guidance and insights.

Keywords: IFRS, IFRS 9, Financial Instruments, Impairment, Accounting

Other Details

Special Notice/Instruction: CPE credits will be awarded upon successful completion of the content and passing the exam with a grade of 70 or higher. In accordance with NASBA requirements, you must complete and pass the exam within one year of your enrollment in the program.

NASBA Delivery Type: Self-Study

Advance Preparation: There is no advance preparation for this course.

Level of Knowledge: Basic
Field of Study: Accounting - 1
Delivery Method: Web Based Self Study