The course covers definitions in the area of financial instruments – financial assets, financial liabilities and equity instruments. The main focus is on explaining principles whether issuers of financial instruments treat them as financial liabilities, equity or compound instruments. This distinction is also important from investors’ perspective.
The training describes principles for assessment of non-derivative instruments with a separate explanation of instruments convertible into shares of the issuer. Also, principles for presentation of derivatives settled with own shares are discussed. The course includes examples for accounting for equity instruments, compound instruments and derivatives settled with own shares. The presentation requirements are also explained in light of instruments commonly issued by banks.
At banks and other financial institutions mainly employees at following departments: accounting, reporting, risk management, treasury, ALM, back office, middle office, controlling, internal audit, financial analyses of IFRS statements of customers
At non-financial companies mainly employees at following departments: accounting, reporting, risk management, controlling, internal audit
Supervisors and enforcers in the area of financial institutions accounting
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