Debt vs equity - issuer perspective under IFRS

Introduction

"A guide through the maze" is the sentence that better summarises that training. You will get out of this training with a survival kit, helping you to understand and deal with issuance of instruments such as perpetual debt, preferred shares, convertibles, warrants, units, etc... Issuance of "financial instruments" was a complex world. Not anymore!

Objectives

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

An attendance certificate will be sent to participants.

This training is coordinated by Philippe Foerster, Lead Partner of IFRS Learning Solutions of PwC Luxembourg.

It will be animated by experts of PwC Luxembourg daily involved in the implementation of the IFRS norms. Philippe Foerster is the IFRS leader for PwC Luxembourg and is a partner in the Assurance practice.

He has over 16 years experience in serving financial and multinational institutions providing audit and advisory services. He is part of the PwC Global Accounting and Consulting Services (GACS) and is a partner specialised in accounting for financial instruments and consolidation under IFRS. He is member of several PwC international IFRS working groups: GACS, Financial Instruments Topical Team (FITT) and Corporate Treasury Technical Committee (CTTC). He participated in the elaboration of our global guide: hedge accounting in practice.

Philippe graduated from HEC-University of Liège-Belgium. He is a qualified “réviseur d’entreprises” in Luxembourg.