Financial Instruments for Corporates

Examples of financial instruments include cash, investments, and trade receivables and derivatives. This course outlines the definitions of different types of financial instruments and the classification and measurement criteria for financial instruments. 

We also cover the business model assessment and the SPPI (solely payments of principal and interest) test, and the concept of fair value and amortised cost. 

Learning Outcomes:

• review the relevant standards related to financial instruments
• understand the concept of financial assets and financial liabilities
• define different types of financial assets and financial liabilities
• classify an instrument as debt or equity instrument according to AASB 32 standard
• identify factors of business model assessment to be able to define appropriate business models for financial assets
• understand the concept of fair value and amortised cost
• make appropriate classification of financial instruments into one of the following categories: amortised cost, fair value through other comprehensive income and fair value through profit or loss
• define relevant pattern to calculate expected credit loss on financial assets

Qualifications:

You will receive a Certificate of Completion upon successful completion of the course. This course is eligible to claim professional development points from CPA and CA ANZ.