PLEASE NOTE THAT THIS IS A TIME LIMITED PREVIEW COPY OF THE COURSE - ALL LEARNING MATERIALS ARE THE SAME AS FOR THE PAID COURSE - WHILST PROGRESS WILL BE TRACKED, COMPLETION WILL NOT RESULT IN A CERTIFICATE BEING AWARDED.
THE NORMAL COURSE ACCESS PERIOD IS 12 MONTHS.
About this pack
This pack contains courses specifically on IFRS for the banking industry; it focuses on specific complex and changing IFRS themes which have been tailored to meet the needs of this industry. It also covers emerging topics. As banks are currently preparing for the implementation of IFRS 9, there are several modules around this theme. This pack is for you if you work in the banking industry or would like to become more familiar with the operation and accounting of a bank.
What's included
- Introduction to IFRS and IFRS financial instruments
- Financial instruments: Fair value and amortised cost
- Financial instruments: debt versus equity
- Financial instruments: derecognition
- Introduction to IFRS 9 financial instruments
- Classification and measurement under IFRS 9
- Impairment under IFRS 9
- IFRS 9 - case studies
- Introduction to hedge accounting under IFRS
- Hedge accounting under IAS 39 - cash flow hedges
- Hedge accounting under IAS 39 - fair value hedges
- Hedge accounting under IAS 39 - macro fair value hedges
- Hedge accounting under IFRS 9
- Differences in hedge accounting under IAS 39 and IFRS 9
- Link between IFRS 9 and regulatory reporting
- Tax accounting
- Employee benefits and provisions
- Lease accounting
- Fees and commissions
Key information
- Courses designed by SMEs within PwC Capital Markets and Accounting Advisory Services group
- The modules have been designed focusing on the relevance and impact of IFRS, in theory and in practice, for banks specifically.
- Made up of 19 hours of learning
- Complete all courses and assessments to gain your certificate.
