Course Content
COURSE NO. PF04
Why Should You Attend
Many entities struggle with accounting recognition, measurement, presentation and disclosure relating to financial instruments. Financial instruments exist in all entities and must be correctly accounted for in terms of the new and simplified IFRS 9 Financial Instruments, which replaces the former IAS 39 Financial Instruments: Recognition and Measurement.
This new Standard which is mandatorily effective from 1 January 2018, also includes requirements for impairment, derecognition and general hedge accounting.
Course Outcomes
By completing this course, you will be able to:
- Understand how to correctly recognise financial instruments.
- Understand how to accurately measure financial instruments.
- Know the requirements for impairment of financial instruments.
- Know when and how to derecognise financial instruments; and
- Understand general hedge accounting.
Target Audience
- Professional Accountants
- Accounting officers.
- Tax practitioners; and
- Bookkeepers.
Venue & Dates
Venue: Pretoria
Date: 28 August 2025
Course Fee
R1 738.00
