About this E-Learning Course

This course provides an overview of how a corporate entity (i.e. an entity that is not a financial institution) should account for the financial instruments that it holds, including:

  • Providing an overview of the classification and measurement requirements for financial instruments

  • Providing an overview of the impairment model.

Course curriculum

  • 1

    Financial Instruments

    • Welcome!

    • Corporates – Classification & Measurement

    • Corporates - Impairment

    • Applying IFRS 9 to related company loans

How this course can help your business

The requirements set out in IFRS 9 for accounting for financial instruments can be complex. This course provides you with a high-level overview of the key accounting requirements so you can identify different types of financial instruments and understand the basic accounting for them. On completion of this course you will be able to identify the types of financial instruments that are difficult to account for so you know when to seek expert advice.

Meet your course instructor

IFRS Instructor

Aletta Boshoff

Aletta is an Advisory Partner and National Leader of IFRS & Corporate Reporting at BDO in Australia. Aletta has over 25 years’ experience in financial reporting and accounting, including IFRS. Aletta has lectured on financial accounting and reporting, auditing and assurance and taxation at various Australian and South African universities. As an Associate Professor, she authored various financial reporting and accounting textbooks. Aletta also spent several years as a Project Manager at the Australian Accounting Standards Board (AASB).