Debt vs Equity - Issuer perspective (IAS 32)
"A guide through the maze" is the sentence that better summarize that training. You will get out of this training with a survival kit, helping you to understand and deal with topics such as impairment, hedge accounting, debt Vs Equity, Fair value and so many more.
"Financial instruments" was a complex world.
By the end of the training, participants will be able to:
- Explain the principles governing the issues relating to the classification, the valuation and the presentation of financial instruments under IFRS
- Apply those principles.
- Definition and challenges
- Cash settled instruments
- Shares settled instruments
- Hybrid instruments
- Puttable instruments
- Put option on Non-controlling Interests
- Case studies
A qui s'adresse la formation?
- Accounting persons in charge and their teams
- Professionals of the financial sector
- Equip with internal auditors and with internal control
- Persons in charge of consolidation and their teams
- Consultants in tax system
- Chartered accountants