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Course on Financial Instruments and International Financial Reporting Standards
  • DATE:
    August 23-26, 2016, Tegucigalpa, Honduras.
  • Deadline registration date:
    July 29, 2016
    CEMLA, Banco Central de Honduras, Banco de España and ASBA.
    Conceptual framework of accounting. Accounting treatment of financial instruments within International Financial Reporting Standards 9 (IFRS 9). Classification of financial assets and liabilities. Initial measurement. Subsequent measurement. Reclassification. Hybrid financial instruments. Moving towards an expect credit loss model. Financial assets deterioration. Accounting and economic coverages. Derecognition of financial assets: Securitization. Liabilities versus equity instruments: CoCos. Business combination Consolidation and control concept: acquirer identification on the business combination.
  • Objective:
    Addressing issues of recognition, measurement, presentation and derecognition of financial instruments in accordance with the International Financial Reporting Standards (IFRS).
    Professionals from CEMLA and ASBA member central banks and financial sector supervisory authorities working in supervision, regulation, research, operations, international relations or legal areas, and with knowledge of the economic and financial basis for preparing financial statements.
    Raúl Morales Reséndiz
    Financial Markets and Infrastructure Manager
    Phone: +52 (55) 5061-6676
    Email: mmorales@cemla.org



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