IFRS Series: Mastering in IFRS 9, IFRS 15 and IFRS 16 with Its Retrospective Implementation
ENDED
Distance Learning by
AIT Extension
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On-Site
/ Short Course
THB 3,000.00
Details
Online training course on "IFRS Series: Mastering in IFRS 9, IFRS 15 and IFRS 16 with Its Retrospective Implementation"
Date: 16, 22 and 29 September 2020 at 14:00-17:00 hrs (Bangkok time)
For more information and registration pls. visit https://www.extension.ait.ac.th/course/1096
Date: 16, 22 and 29 September 2020 at 14:00-17:00 hrs (Bangkok time)
For more information and registration pls. visit https://www.extension.ait.ac.th/course/1096
Objective
Financial instruments (IFRS 9) such as trade receivables and investments in marketable securities are almost certainly owned by every company, as well as contracts with customers relating to goods or services provided (IFRS 15) and rental transactions (IFRS 16). The 3 days series of Mastering IFRS will give you comprehensive understanding with the new standards.
Audience: Finance and accounting department, taxation, accounting academicians
Outline
- IFRS 9 (Financial Instruments) effective on 1 January 2018
- Category of financial instruments
- Classification of financial instruments
- Business model and cash flow characteristics
- Amortized Cost (AC), FVTOCI, FVTPL
- Effective Interest Rate (EIR)
- Impairment of stage 1, 2, and 3
- Expected Credit Loss = Probability of Default x Loss Given Default x Exposure at Default
- Derivatives & Hedging
- 5 steps model in revenue recognition
- Principle basis in revenue recognition
- Revenue recognition at a point in time and over time for service, trading, and manufacturing company
- Revenue recognition in real estate and construction industry
- Principle vs agent
- Lease criteria
- Principle based in lease
- Operating lease and financial lease for lessee and lessor
- Short term lease and low value asset
- Determining Implicit rate and incremental rate
Speaker/s
Speaker:
Mr. Ahalik, CPA, CMA, CA, Asean CPA
Partner of Public Accountant Firm, Accounting Lecturer, and Autho
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