Fees and commissions
Overview
This e-learning module will cover IFRS 15 for banks. This module gives a high level overview of IFRS 15 and the impact of this standard on the banking and asset management industry.
At the end of this module, the participant will be able to:
Understand the concept of a contract and when to combine contracts
Identify factors that indicate the fund or the investor as customer
Understand the two-step approach for the identification of separate performance obligations
Understand the concept of transaction price and variable consideration
Understand how to allocate transaction price to the separate performance obligations in a contract
Understand that control either transfers over time or at a point in time
This e-learning course is part of an e-learning series designed by PwC for the introduction of the IFRS 9 standard and to explain the impact for banks.
For whom:
Our financial instruments related IFRS e-learnings are specifically designed for those in financial and actuarial functions within banks. These modules are also of interest to those working within Reporting, Controlling, IT, Internal Audit, Risk, ALM / Treasury, Account Management and Tax.
Subject Matter Expertise
The IFRS subject matter experts within our Capital Markets and Accounting Advisory Services group have designed the modules together with learning experts. They have extensive knowledge of and experience in implementing IFRS for banks and other financial institutions. In designing the modules, they have focused on the relevance and impact of IFRS, in theory and in practice, for banks specifically.
This e-learning course takes approximately 50 minutes to complete, and as such, it can provide 1 learning hour – 1 CPD point based on a 50-minute hour. Upon completion of this course, you can print the certificate of completion as an evidence that you undertook the course.
Click here for purchasing
Further information:
Training hours: 50 minutes
CPD: 1.0
Language: English
- Topics: IFRS, Reporting
- Sector: Banks
Training method: E-learning
Type: Single course
Geographic relevance: Global
