
As from January first 2008, the RJ 290 standard on accounting for financial instruments came into force, introducing a number of concepts ranging from IAS 39 to IAS 32 to the Dutch accounting environment. This standard entails strict rules for embedded derivatives and the application of hegde accounting, introduces the fair value concept as an important accounting principle to financial instruments accounting, bases the difference between debt and equity no longer on a legal form an instrument, and so on.
During this four hour training, PwC Academy the outlines the RJ 290. The similarities and differences between the RJ 290 and IFRS will be explained, and the variaty of choices to be made under RJ 290 will be explained. Additionally, PwC Acadamy provides the tips and tricks based on our experience in the RJ 290 field. The training is available in English as well as in Dutch.
The training is intended for professionals with a background in finance having a responsibility in the accounting and/or reporting area. Basic accounting knowledge and experience is required to use the knowledge offered during the training to its utmost.
The Dutch GAAP Financial Instruments training is relevant to finance professionals reporting (or planning to report) under the RJ 290 standard.
The trainers are professionals and members of the PwC Accounting and Valuation Advisory Services (AVAS) group who use the IFRS standards assisting clients with IFRS transitions and/or complex IFRS accounting topics on a daily basis.
The trainers for this training are:
| 14:00 | Introduction |
| 14:30 | Definitions and scope |
| 15:00 | Amortised cost and fair value |
| 16:30 | Derivatives and commodities ('own use') |
| 17:00 | Debt versus equity |
| 17:30 | A few examples (with journal entries) |
| 17:50 | Recap and wrap up |
| 18:00 | End of the training |
Attending this training earns Auditors and Controllers 4 PE points. You will receive a certificate after attending the training.
The price for attending this training amounts to € 750,- excluding VAT.
This amount includes course material and lunch.
Would you like to register to one of these trainings? Please send us your application one month ahead of the training outset. In case you wish to register after the deadline has passed, please contact us by telephone.