IFRS 9: Classification, impairment and hedging accounting

About the course

Replacing most of the guidance in IAS 39, IFRS 9 represents an overhaul by the International Accounting Standards Board (IASB) of accounting rules and procedures. The concept of fair valuation of income has been introduced in the classification and measurement of financial assets and debt instruments. In addition, IFRS 9 introduces an expected loss model, which means financial and non-financial institutions will need to make provisions for expected credit losses from the moment a financial instrument is originated or purchased. Those provisions would initially cover expected losses over a 12-month period, but would also cover the full lifetime of the asset if it is exposed to credit risk.

This two-day workshop has been designed for financial institutions, insurers and corporates. The purpose of the course is two-fold: it aims to provide comprehensive guidance on IFRS 9 financial instruments and illustrate how to practically apply this new standard within your organisation.

In brief, course content includes:

  • The future of financial reporting - the historical, global conceptual context of IFRS 9
  • Classification and measurement of financial assets
  • Impairment principles: building an expected loss model
  • Managing volatility under IFRS 9
  • Addressing data challenges - how to successfully build a reporting platform
  • Creating digestible financial reports for your investors and stakeholders
  • Case study: implementation advice from an advanced adopter
  • The next stage - hedging accounting

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