Accounting and Control

Financial Assets

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Describes the accounting for financial assets under the new standards IFRS 9, and ASU 2016-01. It describes in an intuitive way how to account for financial instruments under both IFRS and US GAAP. Target audience: MBAs, undergraduate business majors, and executives who need to know the basics of the accounting for financial investments.
Bibliographic citation: PEÑALVA, F., BADIA, M., DURO, M. (2022). Financial Assets. IESE, CN-243-E.
Date: 01/09/2022
Author(s): Fernando Peñalva; Marc Badia; Miguel Duro
Document type: Technical Note
Department: Accounting and Control
Sector:
Languages: English
Learning objective Material for a session on the accounting of financial assets