IFRS Principles Applied to UCIs

• IFRS and investments funds (IASB, IFRS framework)
• Accounting under IFRS: general overview in an investment fund context
• The main issues raised by the conversion from Lux- GAAP to IFRS
• Financial Instruments: Recognition and Measurement
• Financial Instruments: Disclosures
• IFRS for Investment entities - Practice Issues and Hot Topics Amendments to IFRS 10, 12 and IAS 27
• The focus of this course will be placed mainly upon the following standards:
  • IAS 1 Presentation of Financial Statements
  • IAS 7 Statement of Cash Flows
  • IAS 24 Related Party Disclosures
  • IAS 38 Intangible Assets
  • IAS 27 Separate Financial Statements
  • IFRS 10 Consolidated Financial Statements, Amendments to IFRS 10, IFRS 12 and IAS 27
  • IAS 32 Financial Instruments: Presentation
  • IAS 39 Financial Instruments: Recognition and Measurement
  • IFRS 7 Financial Instruments: Disclosures
  • IFRS 9 Financial Instruments (to replace IAS 39 once effective)
  • IFRS 13 Fair Value Measurement

For this training course, an optional exam is available. In case of interest, candidates can choose a date from the list of proposed examinations sessions. Registration for the exam must be made at least five days before the chosen exam date. The exam is subject to a registration fee.

At the end of the training, the participants can download a certificate of attendance from their client portal House of Training.