} Date: TBC
Duration: 1 day
Full Fees: €600
Network Members Fee: €350*
A comprehensive, practical review of current IFRS requirements and practices for investment fund financial reporting.
At the end of this course participants will be able to
- Outline the background to the IFRS accounting framework
- Present principal financial statements in a format consistent with IFRS
- Classify financial instruments in accordance with IFRS
- Describe how financial assets & liabilities are measured under IFRS
- Describe the characteristics of fair value and the fair value hierarchy
- Explain key disclosure requirements as they relate to investment funds reporting under IFRS
- Discuss recent updates and expected developments in IFRS
Who should attend?
- Hedge fund and mutual fund professionals who are responsible for the preparation or audit of fund financial statements in accordance with IFRS.
- Hedge fund and mutual fund professionals who require a greater understanding of IFRS for investment funds
Course Content (Summary)
- Financial statements
- Statement of assets & liabilities
- Statement of comprehensive income
- Statement of cash flows
- Financial instruments
- Recognition & de-recognition
- Classification of financial assets & financial liabilities
- Initial & subsequent measurement of financial assets & financial liabilities
- Fair value
- Current Developments
Please contact firstname.lastname@example.org for more information on training providers for this course.