Mastering in IFRS 9, IFRS 15 and IFRS 16 with Its Retrospective Implementation

16 กันยายน 2563

มีค่าใช้จ่าย 3000 บาท

Date: 16, 22, 29 September 2020 at 2.00-5.00 pm

For more information and registration pls. visit https://www.extension.ait.ac.th/course/1096

Objective

Financial instruments (IFRS 9) such as trade receivables and investments in marketable securities are almost certainly owned by every company, as well as contracts with customers relating to goods or services provided (IFRS 15) and rental transactions (IFRS 16). The 3 days series of Mastering IFRS will give you comprehensive understanding with the new standards.

Audience: Finance and accounting department, taxation, accounting academicians

Format:

Fee and registration:

Early bird with credit card payment before 31 August 2020: USD 100.-
Normal registration fee: USD 120.-
Deadline of the application: 5 September 2020

Certificate:

Successful candidates will be awarded with certificate and transcript.

Training platform: Zoom

Application Software :Spreadsheet

Speaker:

Mr. Ahalik, CPA, CMA, CA, Asean CPA

Partner of Public Accountant Firm, Accounting Lecturer, and Autho

Course Content:

No	Date	Topic	Sub – Topic
1	Wednesday, 16 September 2020, at 2.00-5.00 PM	IFRS 9 (Financial Instruments) effective on 1 January 2018	Category of financial instruments Classification of financial instruments Business model and cash flow characteristics Amortized Cost (AC), FVTOCI, FVTPL Effective Interest Rate (EIR) Impairment of stage 1, 2, and 3 Expected Credit Loss = Probability of Default x Loss Given Default x Exposure at Default Derivatives & Hedging
2	Tuesday, 22 September 2020, at 2.00-5.00 PM	IFRS 15 (Revenue from Contract with Customer) effective from 1 January 2018	5 steps model in revenue recognition Principle basis in revenue recognition Revenue recognition at a point in time and over time for service, trading, and manufacturing company Revenue recognition in real estate and construction industry Principle vs agent
3	Tuesday, 29 September 2020, at 2.00-5.00 PM	IFRS 16 (Leases) effective from 1 January 2019	Lease criteria Principle based in lease Operating lease and financial lease for lessee and lessor Short term lease and low value asset Determining Implicit rate and incremental rate