Trainer :
Dr. Ahalik, Cert IFR, DipIFR, CPA, Asean CPA (Partner of Public Accountant Firm, Lecturer, Trainer, Consultant)
Date & Duration: 26-27 September 2024 from 09.00-16.00 hours
Venue: AIT Extension, Asian Instiute of Technology, Pathumthani, Thailand
Background
IFRS 9 divides receivables into three categories (levels 1-3) where at each level the Expected Credit Loss (ECL) must be calculated in accordance with the spirit of IFRS that there should be no delay in calculating the ECL. The ECL calculation approach can be based on a 12 month approach and a lifetime approach. Apart from receivables, other financial instruments such as investments which are categorized as amortized cost and fair value through OCI must also have their ECL calculated.
Purposes
1.Understanding how to calculate ECL with the Excel application
2.Understand issues related to other financial instruments
Topics
1. Category of financial instruments
2. Classification of financial instruments
3.Business model and cash flow characteristics
4. Amortized Cost (AC), FVTOCI, FVTPL
5.ECL of stage 1, 2, and 3
6.ECL of investment in bonds and stock
7. Derivatives & Hedging
Tuition Fee: USD 500 (Baht 18,000)/person
Time and Facilities
Note: In case there is no sufficient number of applicants for the course, the course might be postponed to a later date.
Please fill out all information below and you will receive an email within a 24 hour period for any further questions please fillup the form and our scheduling department and they will assist you.
