Description
Introduction
IFRS 9 specifies how an entity should classify and measure financial assets, financial liabilities, and some contracts to buy or sell non-financial items.
IFRS 9 requires an entity to recognise a financial asset or a financial liability in its statement of financial position when it becomes party to the contractual provisions of the instrument. At initial recognition, an entity measures a financial asset or a financial liability at its fair value plus or minus, in the case of a financial asset or a financial liability not at fair value through profit or loss, transaction costs that are directly attributable to the acquisition or issue of the financial asset or the financial liability.
Objectives
After the training the participant shall be able to:
- identify recent changes and ongoing projects
- evaluate the impacts
- prepare for changes by anticipating them.
Programme
· Classification and Measurement
o Portfolios / SPPI
o Balance Sheet and Profit and Loss
· Loans, Leases and fee income
o Leases
o Impairment
· Disclosures
o General disclosures
o IFRS9 disclosures (IFRS7)
Target Audience
Anyone interested in the evolution of IFRS accounting standards for banks.
Modalities
Course Material
Please note that for environmental reasons no paper version of the training material will be provided for your training. The course material can be downloaded free of charge via your portal before the start of the course (download the Client Portal User’s Guide here ). You will be able to view it on the screen of your mobile device or print it if necessary. If your registration has been made by a training manager of your company please contact him/her so that he/she can give you access to it or send it to you.
Exam
No exam is available for this course.
Contact
For further questions please contact our partner in your country