МСФО 9 "Финансовые инструменты": дисконтирование

Mastering IFRS 9 Interest Calculation: A Practical Guide

Learn to accurately calculate interest on debt instruments using IFRS 9, a crucial skill for financial professionals. This course provides a comprehensive understanding of effective interest rates, their calculation, and practical application with MS Excel.

This course comprises 5 focused lessons, equipping you with the knowledge and tools to confidently handle interest calculations under IFRS 9.

Lesson 1: Understanding Nominal Interest Rates

• What is Nominal Interest Rate? A foundational understanding of the base interest rate.
• Interest Calculation Methods: Explore various methods like "Actual/Actual," "Actual/360," and others.
• Calculating Interest Income/Expense: Learn the process of calculating interest revenue and expense based on different contract terms.

Lesson 2: Deep Dive into Effective Interest Rate

• What is Effective Interest Rate? Understand the concept and its importance in IFRS 9.
• Nominal vs. Effective Interest Rate: Identify scenarios where effective rates differ from nominal rates.
• Effective Interest Rate Calculation: Master the formulas for calculating effective interest rates.
• Excel Tools: Explore IRR (Internal Rate of Return) and XIRR (Extended Internal Rate of Return) functions in MS Excel and their differences in calculating effective interest rates.

Lesson 3: Direct Method Calculations

• Direct Method Explained: Learn the core principles of the direct method for calculating interest on embedded derivatives.
• Calculating Interest Expense: Calculate interest expense for a period using the daily effective interest rate.
• Discount & Premium Amortization: Understand the accounting entries for interest accrual and amortization of discount and premium.

Lesson 4: Indirect Method Calculations

• Indirect Method Explained: Explore the indirect method for calculating interest on embedded derivatives.
• Amortized Cost of Financial Instruments: Understand the components of amortized cost.
• Discounted Cash Flow Analysis: Calculate the present value of remaining cash flows at the end of each reporting period.
• Interest Expense & Income Calculation: Learn how to calculate interest expense and income using the indirect method.

Lesson 5: IFRS 9 Calculation Tables & Controls

• Building Calculation Tables: Learn the overall logic for constructing IFRS 9 calculation tables.
• Cash Flow Block: Understand calculations related to the cash flow section of the table.
• Balance Sheet Value Block: Learn calculations related to the balance sheet value section.
• P&L Block: Understand calculations related to the profit and loss section.
• Key Controls: Implement controls to ensure accuracy and reliability of calculations.

This course provides practical examples and Excel-based calculations to help you confidently apply IFRS 9 to your financial reporting.