Debt vs equity - Issuer perspective under IFRS

'A guide through the maze' is the sentence that better summarises that training. You will get out of this training with a survival kit, helping you to understand and deal with issuance of instruments such as perpetual debt, preferred shares, convertibles, warrants, units, etc...

Issuance of 'financial instruments' was a complex world. Not anymore!

Duration: 4h

Language: Available in English and French. The supporting material is only available in English.

Number of participants: up to 15

Available under intra-company course (i.e. dedicated session)

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Objectives

By the end of this course, participants will be able to:

  • explain the principles governing the issues relating to the classification, the valuation and the presentation of financial instruments under IFRS; 
  • apply those principles.

Content

  • Definition and challenges 
  • Cash settled instruments
  • Shares settled instruments 
  • Hybrid instruments
  • Putable instruments 
  • Put option on non-controlling interests 
  • Case studies

Target audience

  • Accounting persons in charge and their teams 
  • Professionals of the financial sector 
  • Teams of internal auditors or teams dealing with internal controls
  • Persons in charge of consolidation and their teams 
  • Consultants in tax system 
  • Chartered accountants

Our lead experts

This training is coordinated by Philippe Förster, Lead Partner of IFRS Learning Solutions of PwC Luxembourg.

It will be led by experts of PwC Luxembourg who are actively engaged in the daily implementation of the IFRS norms.

Philippe Förster is the IFRS leader for PwC Luxembourg and a partner in the Assurance practice. With over 20 years of experience serving financial and multinational institutions by providing audit and advisory services, he is a member of various PwC International IFRS working groups, including GACS (Global Accounting and Consulting Services), Financial Instruments Topical Team (FITT), and Corporate Treasury Technical Committee (CTTC). Philippe played a crucial role in developing our global guide: Hedge Accounting in Practice.

Philippe graduated from HEC-University of Liège-Belgium. He is a qualified 'réviseur d’entreprises' in Luxembourg.

Contact us

Contact details

PwC's Academy, Crystal Park Building, PwC Luxembourg

Tel: +352 49 48 48 4040

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