Available courses

ELB - 001 - Introduction to IFRS & IFRS financial statements - Full course exam included

Course Overview:

This is a test block of text to place under Course Overview

Course Requirements:

This is a test block of text to place under course requirements

Overview Understand the history, role and structure of the standard-setter, the International Accounting Standards Board (IASB) Comprehend the objectives and concepts of financial reporting Identify the different steps in the standard-setting process Understand IFRS and its applicability in a world…

ELB - 002 - Introduction to IFRS and IFRS financial statements - exam not included

Overview Understand the history, role and structure of the standard-setter, the International Accounting Standards Board (IASB) Comprehend the objectives and concepts of financial reporting Identify the different steps in the standard-setting process Understand IFRS and its applicability in a world…

ELB - 003 - IFRS Financial Instruments:Fair value & amortised cost - Full course exam included

Overview Understand the difference between measurement at amortised cost and at fair value.   Detailed Objectives A)  Amortised cost: Understand the concept of amortised cost measurement and the importance of the effective interest rate method. Obtain an understanding of how to calculate …

ELB - 004 - IFRS Financial instruments: fair value and amortised cost - Exam not included

Overview Understand the difference between measurement at amortised cost and at fair value.   Detailed Objectives A)  Amortised cost: Understand the concept of amortised cost measurement and the importance of the effective interest rate method. Obtain an understanding of how to calculate …

ELB - 005 - Financial Instruments: Debt vs equity - Full course exam included

Overview Covering definitions of debt and equity Presenting IAS 32 scope and approach to these concepts Testing the gained knowledge through exercises   Detailed Objectives A) Classification principles of debt and equity Understand and apply the criteria for classification of a financial instr…

ELB - 006 - Financial Instruments: Debt vs equity - Exam not included

Overview Covering definitions of debt and equity Presenting IAS 32 scope and approach to these concepts Testing the gained knowledge through exercises   Detailed Objectives A) Classification principles of debt and equity Understand and apply the criteria for classification of a financial instr…

ELB - 007 - Financial Instruments: Derecognition - Full course exam included

Overview Understand the importance of the concept of derecognition of financial instruments for banks Recognise for which balance sheet line items is the concept of derecognition of financial instruments applicable   Detailed Objectives A) Derecognition: Liabilites Assets – decision tre…

ELB - 008 - Financial Instruments: Derecognition - Exam not included

Overview Understand the importance of the concept of derecognition of financial instruments for banks Recognise for which balance sheet line items is the concept of derecognition of financial instruments applicable   Detailed Objectives A) Derecognition: Liabilites Assets – decision tre…

ELB - 009 - Classification & Measurement under IAS 39 - Full course exam included

Overview Covering the definition of a financial instrument and a derivative Covering the scope of IAS 32 and 39. Testing the gained knowledge through exercises and questions.   Detailed Objectives A) Recognition, classification & measurement, reclassification: Understand and apply the crit…

ELB - 010 - Classification & Measurement under IAS 39 - Exam not included

Overview Covering the definition of a financial instrument and a derivative Covering the scope of IAS 32 and 39. Testing the gained knowledge through exercises and questions.   Detailed Objectives A) Recognition, classification & measurement, reclassification: Understand and apply the crit…

ELB - 011 - Impairment under IAS 39 - Full course exam included

Overview Understand to which financial instruments impairment applies Link impairment rules to classification and measurement under IAS 39   Detailed Objectives A) Concept of impairment under IAS 39: Understand the incurred loss model under IAS 39 Realise the implications of the incurred loss …

ELB - 012 - Impairment under IAS 39: Exam not included

Overview Understand to which financial instruments impairment applies Link impairment rules to classification and measurement under IAS 39   Detailed Objectives A) Concept of impairment under IAS 39: Understand the incurred loss model under IAS 39 Realise the implications of the incurred loss …

ELB - 013 - Introduction to hedge accounting under IFRS - Full course exam included

Overview Introducing you to the theory of the three models of IFRS hedge accounting   Detailed overview A) Hedge accounting requirements and specific hedge accounting topics Understand that to ensure transparency about derivatives under hedge accounting and those not under hedge accounting, IF…

ELB - 014 -Introduction to hedge accounting under IFRS - Exam not included

Overview Introducing you to the theory of the three models of IFRS hedge accounting   Detailed overview A) Hedge accounting requirements and specific hedge accounting topics Understand that to ensure transparency about derivatives under hedge accounting and those not under hedge accounting, IF…

ELB - 015 - Hedge accounting under IAS 39: Cash flow hedges - Full course exam included

Overview Showing you when hedge accounting can be useful and the application of hedge accounting   Detailed Objectives A) Eligible hedge items: Identify eligible hedged items for cash flow hedge accounting   B) Eligible hedge instruments: Identify eligible hedging instruments for cash flo…

ELB - 016 - Hedge accounting under IAS 39: Cash flow hedges - Exam not included

Overview Showing you when hedge accounting can be useful and the application of hedge accounting   Detailed Objectives A) Eligible hedge items: Identify eligible hedged items for cash flow hedge accounting   B) Eligible hedge instruments: Identify eligible hedging instruments for cash flo…

ELB - 017 - Hedge accounting under IAS 39: Fair value hedges - Full course exam included

Overview Showing you when hedge accounting can be useful and the role of fair value hedges   Detailed Objectives A) Eligible hedged items: Discussing the definition of eligible hedged items and testing you with an exercise.   B) Eligible hedged instruments: Discussing the definition of he…

ELB - 018 - Hedge accounting under IAS 39: Fair value hedge - Exam not included

Overview Showing you when hedge accounting can be useful and the role of fair value hedges   Detailed Objectives A) Eligible hedged items: Discussing the definition of eligible hedged items and testing you with an exercise.   B) Eligible hedged instruments: Discussing the definition of he…

ELB - 019 - Hedge accounting under IAS 39: The macro fair value hedge - Full course exam included

Overview Understand the basics of hedge accounting Understand how the macro fair value hedge model is positioned in IAS 39 Understand the MFVH model relates to other hedge accounting models   Detailed Objectives A) Why macro fair value hedge? Understand why an alternative MFVH-model is necessa…

ELB - 020 - Hedge accounting under IAS 39: The macro fair value hedge - Exam not included

Overview Understand the basics of hedge accounting Understand how the macro fair value hedge model is positioned in IAS 39 Understand the MFVH model relates to other hedge accounting models   Detailed Objectives A) Why macro fair value hedge? Understand why an alternative MFVH-model is necessa…