Training Catalog

International Financial Reporting Standards (IFRS9)




Any entity, financial and non-financial, could have significant changes to its financial reporting as the result of this IFRS 9 standard. Therefore, this course covers the most significant changes that IFRS 9 introduces, explaining the new requirements and their practical implications.


The objective of this course is to provide attendees detailed, advanced IFRS knowledge with practical application in the Banking industry.

Introduction to IFRS
  • Introduction
    • IFRS Portfolio concepts
    • FVTPL (Trading and FV Option) (IFRS 9)

    • FVOCI (IFRS 9)

    • Amortized Cost (IFRS 9)

  • IFRS 9 Solely Payments Principal and Interest
  • Introduction to Hedging (IFRS 9)
    • Fair Value

    • Cash Flow

    • Foreign Investment Hedge

    • Portfolio Hedge of interest

  • Introduction to IFRS Financial Statements (IAS 1, IFRS 7)
    • Balance Sheet

    • Profit and Loss

    • Off Balance Sheet

    • Cash Flow / Equity

    • Introduction to Disclosures

Interactions & Advanced Techniques
  • Credit Products (IFRS 9)
    • Loans

    • Off Balance Sheet products

    • Fees

    • EIR Examples (IAS 18)

    • Leases (IFRS 16)

  • Impairment (IFRS 9)
    • General Concepts

    • Level I

    • Level II

    • Level III

    • Leases, Receivables and POCI

  • Basel II/III and IFRS
    • Differences

    • Collateral values

    • Spreading and Optimizing

Accounting & Reporting
  • IFRS 9/IFRS 7 disclosures
    • Impairment

    • Other

  • Fair Value (IFRS13/IFRS7)
    • Level 1, 2 and 3

    • Disclosures

  • Non-current assets held for sale (IFRS5)
    • Financial Instruments (IFRS 9)

    • Investment Property (IAS40)

    • Plant Property and Equipment (IAS 16)

    • Non-current assets HFS (IFRS 5)

    • Disclosures (IFRS 5)

  • Question & Answer session

Target Audience

Finance/Accounting/Controlling middle managers and Credit department heads.  The presentations may also be of interest to Risk managers, Senior Management or Internal Auditors.


The standard duration of this course is 3 days. However, upon request, a fourth day can be added with the following content:

Net present value of cash flows

  • Fair Value
  • Discounting
  • Impairements

Regulatory Reporting (based on European model -FINREP)

Financial and Reporting Data Warehouse


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.


No exam is available for this course.


For further questions please contact our partner in your country


International Financial Reporting Standards (IFRS9)

The training course was comprehensive, practical and very well prepared/designed. The trainer answered all the questions. It would be great to have extra case-study materials, excel sheets.

Farid AHMADOV  -  Azerbaijan

International Financial Reporting Standards (IFRS9)

Training course well structures with many examples for better understanding. The trainer was excellent in lecturing. 

Ardian DAMONI  -  Kosovo