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This training provides the necessary knowledge to understand the key principles of the IFRS 9 standard on financial instruments. It covers the evaluation of financial instruments, impairment of financial assets, and accounting for hedging operations in financial statements. The training is designed for consolidation professionals and anyone wishing to deepen their knowledge of the IFRS 9 standard.
Course Details
1. Specify the rules related to financial instruments (IAS 39/IFRS 9)
2. Distinguish the evaluation techniques of financial assets and liabilities
3. Identify the principles and conditions for accounting for hedging operations
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