Deloitte e-learning — IFRS 9 - classification and measurement

Published on: 07 Feb 2020

This Deloitte e-learning module provides training in the classification and measurement of financial assets and liabilities under IFRS 9 Financial Instruments.

Topics covered include the three financial asset categories and two financial liability categories, the appropriate measurement basis for each category, and accounting for embedded derivatives and guarantee contracts.

The e-learning module can be accessed here.

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