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IFRS for Investment Funds - Fair Value Measurement & Disclosure

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Featured Course

IFRS for Investment Funds - Fair Value Measurement & Disclosure

Duration: 75 Minutes

Course Overview

At the end of this online session participants will be able to

• Discuss the International Financial Reporting Standards (IFRS) framework in relation to financial instruments and fair value measurement
• Describe how financial instruments can be classified under IFRS and the significance for investment funds
• Discuss and apply the fair value measurement rules to instruments held by investment funds
• Explain the disclosure requirements for financial instruments measured at fair value
• Describe the criteria considered to ascertain the level in the fair value hierarchy to which an instrument is assigned
• Discuss current developments in IFRS

Course Content

• Scope
• IFRS framework and fair value
• Financial instruments – classification
  • IAS 39
  • IFRS 9
  • Investment fund perspective
• Fair value measurement
  • Market prices
  • Valuation techniques
  • Investments (Equities, bonds, derivatives)
  • Investment fund perspective
• Fair value disclosures
  • IFRS 7
  • Qualitative disclosures
  • Quantitative disclosures
  • Investment fund examples
• Fair value hierarchy
  • The rules
  • The application
  • Investment fund examples
• IFRS 13

Who should attend?

Fund professionals responsible for the preparation or audit of fund financial statements in accordance with international financial reporting standards. 
Users of investment fund financial statements.

Organisation types: fund administration, investment management, audit, investors, regulators.

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