IFRS - Derecognition – IFRS 9

1.5

Total CPE

Tuition
$165.00

Approximate Length
00:00:00

Course Number
21-WB-475

1.5

Total CPE

Tuition
$165.00

Approximate Length
00:00:00

Course Number
21-WB-475

Course Details

This course provides an introduction to derecognition of financial assets and liabilities (IFRS 9).

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

select the appropriate steps and requirements of the eight-step model for derecognition of financial assets
select the accounting for transfers of financial assets qualifying and not qualifying for derecognition
identify securitization transactions and their impact on derecognition assessment
recall the criteria for derecognizing financial liabilities and the related accounting
apply requirements of IFRS 9 for derecognition of financial assets and liabilities to specific situations.

This course is part of the IFRS Curriculum series.

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: Derecognition, Financial Instruments, IFRS 9, 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.

This course is not mobile compatible.

Level of Knowledge: Basic
Field of Study: Accounting - 1.5
Delivery Method: Web Based Self Study