IFRS 9 Financial Instruments

IFRS 9 Financial Instruments has a logical, principles-based approach to classification and measurement of financial assets based on the business model and nature of cash flows. The forward-looking impairment model requires timely recognition, and ongoing assessment of expected credit losses. The hedge accounting requirements are principles-based and aligned to common risk management practices.

This virtual course provides an in-depth analysis of IFRS 9 to enable participants to assess the business and financial implications of the standard. There is extensive use of examples and case studies to explain the application of the standard.