IFRS 9 Financial Instruments

Accounting, Finance & Budgeting

Course Info

Duration: 1 Week

City: London

Fees: 3,900

Type: In Classroom

Available Dates

  • Dec-06-2021

    London

  • Dec-20-2021

    London

  • Jan-03-2022

    London

  • Jan-24-2022

    London

  • Feb-07-2022

    London

  • Feb-28-2022

    London

  • Mar-07-2022

    London

  • Mar-28-2022

    London

  • Apr-04-2022

    London

  • Apr-25-2022

    London

  • May-09-2022

    London

  • May-30-2022

    London

  • June-06-2022

    London

  • June-27-2022

    London

  • July-04-2022

    London

  • July-25-2022

    London

  • Aug-08-2022

    London

  • Aug-29-2022

    London

  • Sep-05-2022

    London

  • Sep-26-2022

    London

  • Oct-10-2022

    London

  • Oct-24-2022

    London

  • Nov-07-2022

    London

  • Nov-21-2022

    London

  • Dec-05-2022

    London

  • Dec-26-2022

    London

Dates in Other Venues

  • Nov-29-2021

    Madrid

  • Nov-29-2021

    Istanbul

  • Dec-05-2021

    Dubai

  • Dec-06-2021

    Kuala Lumpur

  • Dec-06-2021

    Istanbul

  • Dec-06-2021

    Paris

  • Dec-06-2021

    Geneva

  • Dec-06-2021

    Amsterdam

  • Dec-06-2021

    Berlin

  • Dec-13-2021

    Istanbul

  • Dec-13-2021

    Madrid

  • Dec-19-2021

    Dubai

  • Dec-20-2021

    Paris

  • Dec-20-2021

    Kuala Lumpur

  • Dec-20-2021

    Geneva

  • Dec-20-2021

    Amsterdam

  • Dec-20-2021

    Berlin

  • Dec-27-2021

    Madrid

  • Dec-27-2021

    Istanbul

  • Jan-02-2022

    Dubai

  • Jan-03-2022

    Kuala Lumpur

  • Jan-09-2022

    Dubai

  • Jan-10-2022

    Istanbul

  • Jan-17-2022

    Paris

  • Jan-17-2022

    Geneva

  • Jan-17-2022

    Amsterdam

  • Jan-17-2022

    Berlin

  • Jan-23-2022

    Dubai

  • Jan-24-2022

    Madrid

  • Feb-06-2022

    Dubai

  • Feb-07-2022

    Kuala Lumpur

  • Feb-13-2022

    Dubai

  • Feb-14-2022

    Istanbul

  • Feb-21-2022

    Paris

  • Feb-21-2022

    Geneva

  • Feb-21-2022

    Amsterdam

  • Feb-21-2022

    Berlin

  • Feb-27-2022

    Dubai

  • Feb-28-2022

    Madrid

  • Mar-06-2022

    Dubai

  • Mar-07-2022

    Kuala Lumpur

  • Mar-13-2022

    Dubai

  • Mar-14-2022

    Istanbul

  • Mar-21-2022

    Paris

  • Mar-21-2022

    Geneva

  • Mar-21-2022

    Amsterdam

  • Mar-21-2022

    Berlin

  • Mar-27-2022

    Dubai

  • Mar-28-2022

    Madrid

  • Apr-03-2022

    Dubai

  • Apr-04-2022

    Kuala Lumpur

  • Apr-10-2022

    Dubai

  • Apr-11-2022

    Istanbul

  • Apr-18-2022

    Paris

  • Apr-18-2022

    Geneva

  • Apr-18-2022

    Amsterdam

  • Apr-18-2022

    Berlin

  • Apr-24-2022

    Dubai

  • Apr-25-2022

    Madrid

  • May-01-2022

    Dubai

  • May-02-2022

    Madrid

  • May-02-2022

    Berlin

  • May-08-2022

    Dubai

  • May-09-2022

    Kuala Lumpur

  • May-09-2022

    Istanbul

  • May-09-2022

    Paris

  • May-09-2022

    Geneva

  • May-22-2022

    Dubai

  • May-30-2022

    Amsterdam

  • June-05-2022

    Dubai

  • June-06-2022

    Kuala Lumpur

  • June-06-2022

    Istanbul

  • June-06-2022

    Geneva

  • June-12-2022

    Dubai

  • June-13-2022

    Amsterdam

  • June-13-2022

    Berlin

  • June-20-2022

    Paris

  • June-26-2022

    Dubai

  • June-27-2022

    Madrid

  • July-03-2022

    Dubai

  • July-04-2022

    Paris

  • July-10-2022

    Dubai

  • July-18-2022

    Kuala Lumpur

  • July-18-2022

    Madrid

  • July-18-2022

    Geneva

  • July-18-2022

    Amsterdam

  • July-25-2022

    Istanbul

  • July-25-2022

    Berlin

  • July-31-2022

    Dubai

  • Aug-07-2022

    Dubai

  • Aug-08-2022

    Amsterdam

  • Aug-14-2022

    Dubai

  • Aug-15-2022

    Paris

  • Aug-15-2022

    Madrid

  • Aug-22-2022

    Istanbul

  • Aug-22-2022

    Berlin

  • Aug-28-2022

    Dubai

  • Aug-29-2022

    Kuala Lumpur

  • Aug-29-2022

    Geneva

  • Sep-04-2022

    Dubai

  • Sep-05-2022

    Berlin

  • Sep-11-2022

    Dubai

  • Sep-12-2022

    Kuala Lumpur

  • Sep-19-2022

    Paris

  • Sep-19-2022

    Madrid

  • Sep-19-2022

    Geneva

  • Sep-25-2022

    Dubai

  • Sep-26-2022

    Istanbul

  • Sep-26-2022

    Amsterdam

  • Oct-03-2022

    Kuala Lumpur

  • Oct-03-2022

    Paris

  • Oct-03-2022

    Geneva

  • Oct-10-2022

    Madrid

  • Oct-10-2022

    Amsterdam

  • Oct-10-2022

    Berlin

  • Oct-16-2022

    Dubai

  • Oct-17-2022

    Kuala Lumpur

  • Oct-17-2022

    Istanbul

  • Oct-17-2022

    Geneva

  • Oct-24-2022

    Paris

  • Oct-24-2022

    Amsterdam

  • Oct-24-2022

    Berlin

  • Oct-30-2022

    Dubai

  • Oct-31-2022

    Istanbul

  • Oct-31-2022

    Madrid

  • Nov-06-2022

    Dubai

  • Nov-07-2022

    Madrid

  • Nov-07-2022

    Amsterdam

  • Nov-07-2022

    Berlin

  • Nov-14-2022

    Kuala Lumpur

  • Nov-14-2022

    Istanbul

  • Nov-14-2022

    Paris

  • Nov-14-2022

    Geneva

  • Nov-20-2022

    Dubai

  • Nov-21-2022

    Madrid

  • Nov-21-2022

    Amsterdam

  • Nov-28-2022

    Kuala Lumpur

  • Nov-28-2022

    Istanbul

  • Nov-28-2022

    Paris

  • Nov-28-2022

    Geneva

  • Nov-28-2022

    Berlin

  • Dec-05-2022

    Kuala Lumpur

  • Dec-05-2022

    Istanbul

  • Dec-05-2022

    Geneva

  • Dec-11-2022

    Dubai

  • Dec-12-2022

    Paris

  • Dec-12-2022

    Madrid

  • Dec-12-2022

    Amsterdam

  • Dec-12-2022

    Berlin

  • Dec-19-2022

    Istanbul

  • Dec-19-2022

    Geneva

  • Dec-25-2022

    Dubai

  • Dec-26-2022

    Kuala Lumpur

  • Dec-26-2022

    Paris

  • Dec-26-2022

    Madrid

  • Dec-26-2022

    Amsterdam

  • Dec-26-2022

    Berlin

Course Details

Course Outline

5 days course

 

IAS 32 Financial Instruments Presentation

 

  • ASB standards applicable to financial instruments: IAS 32, IAS 39, IFRS 7, IFRS 9 and IFRS 13
  • Introduction to IFRS 9
  • Definition of financial assets, financial liabilities and equity instruments
  • IAS 32 Financial Instruments: Presentation – financial liability versus equity instruments, compound financial instruments and offsetting
  • Interest, dividends, losses and gains
  • Offsetting financial assets and liabilities
  • Statement of financial position
  • Three impacts

 

IFRS 9 Financial Instruments

 

  • Overview of IFRS 9
  • A potted history
  • Timings
  • Recognition and derecognition
  • Accounting treatments
  • Classification and measurement
  • Two tests
  • Barnaby Ruffles’ securities
  • IFRS 9 and impairment
  • Impairment
  • Credit Cars’ ECLs
  • Impacts
  • Are you up to Standard?

 

IFRS 9 and Hedge Accounting

 

  • Overview of hedging, accounting for different types of hedges and comprehensive
  • Objectives and scope
  • Which items qualify as hedges?
  • Accounting for hedging relationships
  • Hedging groups of items
  • Issues with IAS 39 hedge accounting
  • IFRS 9 hedge accounting model
  • Hedging instruments
  • Qualifying criteria
  • Hedge documentation
  • Hedge effectiveness requirements
  • Rebalancing
  • Discontinuation

 

Measurement of financial assets and financial liabilities

 

  • Initial recognition including treatment of transaction costs
  • Subsequent measurement (IFRS 9 and IFRS 13)
  • Debt instruments
  • Equity instruments
  • Fair value movements due to changes in own credit risk and reporting it for financial liabilities designated at fair value through profit or loss

 

Impairment of financial assets

 

  • Introduction to IFRS 9 expected loss model – background, scope and impact of the model
  • Application of IFRS 9 expected credit loss model
    • 12-month and lifetime expected credit losses
    • Determination of significant increases in credit risk
    • Measurement of expected credit losses
    • Modified financial assets
    • Simplification and practical expedients
    • Purchase/origination of credit-impaired financial assets
    • Individual and collective assessment of impairment