By the end of this training course, trainees will be able to : -       Understand, explain and apply the IASB's Conceptual Framework for Financial Reporting. -       Understand the various accounting treatments of financial instruments, including the measurement, recognition, derecognition. -       Apply relevant financial reporting standards of financial instruments in practical cases. -       Identify and apply disclosure requirements of financial instruments in financial reports and notes. -       Understand and apply the Expected credit Losses (ECL)