Course Details


Course Name: ASPE Section - Financial Instruments
CPD hours: 1
Type: Online
Price: $60 $54


Description:
In this webinar, you will learn about ASPE section- Financial Instruments. It will first discuss Revenue Recognition section and than the related party transactions sections.

This is an area that CPAs in both public practice and industry come across.

- ASPE SECTION 3856 FINANCIAL INSTRUMENTS
- CASE EXAMPLES


Topics:
Agenda
What is Financial Instrument?
Financial Instruments VS Investments and Other Arrangments
Accounting for Investments
Investments - Control Determination
Financial Instruments - Measurement
Transaction Costs
Measurement - Example
Financial Instruments - Term Loan
Impairment of Financial Assets
Impairment - Examples
Impairment - Reversal
Offsetting
Mandatory Redeemable Preferred Shares
Perpetual Debt
Convertible Debt
Disclosures - Financial Instruments
Stock Issurance
Derivatives







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