IFRS 9 covers a variety of topics on accounting for financial instruments including classification and measurement, impairment, derivatives, hedging, and derecognition. This CPE-eligible eLearning course (1.5 CPE) will focus on accounting for derivatives and embedded derivatives. Derivative instruments can be simple or complex, used as hedging instruments in a qualified hedge, used in an economic hedge, or held for speculative purposes. Regardless of how they are used, they are often misunderstood and viewed as “mysterious.” But they don’t have to be! This training will shed light on derivatives and how they are accounted for in the financial statements.