Training Details
- Fair value: concept, requirements.
The fair value of the financial assets:
Cash balances in foreign currency and the effects of exchange rate changes under the umbrella of International Accounting Standard No. 21).
- Customer balances, accounts receivable, supplier balances, accounts payable, and present value determination problems. NPV) and its presentation and disclosure.
- Investments for trading, investments with intent to sell, investments held to maturity, special reclassification practices and fair value measurement.
- Investments in subsidiaries and of common interest, and problems of valuation, presentation and business integration.
- Investments in a foreign facility or in a foreign entity, and measuring the effects of a change in the exchange rates of the registration currencies in the country of activity against the translation currency.
Derivative financial instruments, fair value measurement and disclosure skills:
● Option ContractsOptions.
● FUTURES -utures.
● futures contracts -orwards.
● swap contractsSwaps.
The fair value of non-financial assets:
- Long-term tangible asset valuation entries.
- Entrances to the valuation of intangible assets.
Inventory assessment entries.
Depreciation of assets and processing of return in accordance with the requirements of International Accounting Standard No. 36).
- Fair value of shareholders' equity:
Entrances to assessing establishments for the purposes of privatization or reorganization, and for the purposes of financial and administrative engineering.
Practical experience of presentation and analysis.