Debt vs equity - issuer perspective under IFRS

"A guide through the maze" is the sentence that better summarize that training. You will get out of this training with a survival kit, helping you to understand and deal with topics such as impairment, hedge accounting, debt Vs Equity, Fair value and so many more.
"Financial instruments" was a complex world.

2 June 2020 (ENG) - Webinar format - 9am-13pm

Price: 650.00 €

Duration: 4h

Language: English, also available in French

Number of participants: max. 20

objectifs

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.
Contenu

Content

  • Definition and challenges
  • Cash settled instruments
  • Shares settled instruments
  • Hybrid instruments
  • Puttable instruments
  • Put option on Non-controlling Interests
  • Case studies

Target audience

  • Professionals of the financial sector
  • Equip with internal auditors and with internal control
  • Persons in charge of consolidation and their teams
  • Consultants in tax system
  • Chartered accountants
intervenant

Our lead experts

This training is coordinated by Marc Minet, lead partner of IFRS Learning Solutions of PwC Luxembourg.


The training will be animated by experts of PwC Luxembourg daily involved in the implementation of the IFRS norms.

Marc Minet is the IFRS leader for PwC Luxembourg and is partner in the Assurance Practice. He has over 19 years experience in serving financial and multinational institutions providing audit and advisory services. From 2004 to 2006, Marc Minet was part of the PwC Global Accounting and Consulting Services (GACS) central team in London as a partner specialised in accounting for financial instruments under IFRS.
Back to Luxembourg, he continues to audit and advise groups reporting under IFRS. His experience includes the audit of listed international groups preparing consolidated financial statements under IFRS, capital market transactions (IPO, bond offerings), IFRS conversions, accounting advices and training solutions.
He is member of several PwC International IFRS working groups: GACS, Financial Instruments Topical Team (FITT), Corporate Treasury Technical Committee (CTTC) and Asset Management International Accounting Group (AM IAG).
Marc Minet graduated from HEC-University of Liège-Belgium. He is a qualified “Réviseur d’entreprises agréé” and “Expert Comptable” in Luxembourg. Since 2004, Marc Minet has been teaching courses on IFRS and he is an author or co-author of various publications about IFRS, including the PwC Manual of Accounting.

Contact us

Contact details

PwC's Academy, Crystal Park Building, PwC Luxembourg

Tel: +352 49 48 48 4040

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