Acquire the fundamentals
Target audience
0.5 day
Virtual Classroom
Distance learning Hybrid programs
Prerequisites
This course requires no special prerequisites
Equipment: a computer with a good Internet connection, camera and microphone. Training materials and the link to the virtual classroom are made available the day before the training session.
Distance learning Hybrid programs
- Three visuals: the video presenter, the presentation and a virtual flip chart
- Interactive quizzes
- 6 participants maximum
Objectives?
- Be able to understand the classification of an issue as debt or equity
- Understanding the accounting treatment of the main hybrids: perpetual subordinated notes, convertible bonds and bonds redeemable in shares
Contents
> Definitions and classification criteria
- Debt vs. equity
- Derivatives on own shares (warrants or other): equity or not? The fix-for-fix rule
> Illustrations and practical applications: TSDI, OCA, ORA
> News :
- Work in progress onExposure Draft Financial Instruments with Characteristics of Equity (FICE)
Teaching and assessment methods
During the session: presentation of the main principles, practical implications, examples drawn from recent financial statements. Practical case studies and interactive quizzes to ensure knowledge acquisition.
Afterwards: summary sheet. The trainer is available at the end of the course to answer any questions relating to this distance learning course.
See our full training catalog.
Price
740 EXCLUDING VAT
Media
Testimonials
Distance learning Hybrid programs
Distance learning Hybrid programs
Distance learning Hybrid programs
Jonathan C.
Company
Training