IFRS 9: Financial Instruments
The course will present overview for the Recognition of financial instruments, classification and measurement, impairment, de-recognition and hedge accounting as per the guidance stated in IFRS 9.
WHO SHOULD ATTEND?
CROs, CFOs, COOs, VPs, Global Heads, Department Heads, Managing Directors, Directors, International/ Senior Managers of:
- Financial Accountants
- Chief Accountants
- Finance Managers
- Asset/Liability Management
- Balance Sheet Management
The aim of this section is to provide a background to IFRS 9, its effective date, an overview of transition requirements and to introduce the key topics covered in the standard.
- The catalyst for change: Issues with IAS 39 and the 2008 global financial crisis
- IFRS 9 adoption: Effective date, transition requirements
- Key topics in IFRS 9: Recognition of financial instruments, classification and measurement, impairment, de-recognition and hedge accounting
- The course will present many various case studies to illustrate the different concepts
- Definitions and scope
- Financial assets – classification
- Financial liabilities – classification
- Hedge Accounting
** Introduction General requirements