Accounting for Investments and Financial Instruments Workshop

Course Overview

The program offers an intrinsic analysis of financial instruments and accounting for different kinds of investments. The training program outline is up to date and pertinent to marketplace requirements, thus catering well to all analytical prediction of training needs in the specified area. A customised proposal can also be arranged, to suit the training requirement of your team.

Who Should Attend?

The program offers associate degree intrinsic analysis of finacial instruments and accounting for various forms of investments. The educational program define is up thus far and pertinent to marketplace necessities, therefore job well to all or any analytical prediction of coaching wants within the such space. a personalized proposal can even be organized, to suit the training demand of your team.

Program Outline

• Financial Instruments - Short Term Investments
• Categories of Short Term Investments
• Presentation of Financial Instruments
• Distinguishing Liabilities from Equity
• Classification of Instruments:
• Held-to-Maturity Debt Securities (HTM)
• Trading Securities
• Available-for-Sale Securities (AFS)
• Fair Value through Profit and Loss Option
• Determining Fair Value
• Initial and Subsequent Measurement
• Reclassification and Transfer between Categories
• Constraints on Reclassifications
• DE recognition of Financial Instruments
• Impairment of Financial Assets Carried at Amortized Cost
• Impairment of Financial Assets Carried at Fair Value
• Impairment of Financial Assets Carried at Cost
• Accounting for Sales of Financial Instruments
• Financial Instruments ? Long Term
• Presentation of Available-for-Sale and Held-to-Maturity Instruments
• Other than Temporary Impairment of Available-for-Sale and Held-to-Maturity Financial Assets
• Required Disclosures
• Investments in Associates
• Accounting Based on the Equity Method
• Situations when Cost Method is Applicable
• Differences in Fiscal Year
• Intercompany Transactions between Investor and Investee
• Accounting for a Partial Sale or Additional Purchase of Equity Investment
• Change in Level of Ownership or Degree of Influence
• Accounting for Impairment
• Accounting for Investments in Joint Ventures
• Jointly Controlled Operations
• Jointly Controlled Assets
• Jointly Controlled Entities
• Change from Joint Control to Full Control
• Accounting for Transactions between Venture Partner and Jointly Controlled Entity
• Disclosure Requirements

Program Objectives

By the end of the program, participants will be able to:

• Identify the different types of financial instruments and the accounting methods for each • Account for transactions according to the fair value method, the equity method and the amortized cost
• Interpret impact of transactions related to passive investments and investments in associates and joint ventures
• Get up-to-date on the latest accounting standards regarding the accounting for financial instruments