IFRS 9 - Learning, Application, and Practical Examples

1- Introduction to IFRS 9

2- Equity Instruments FVPL

3- Equity Instruments FVOCI

4- Introduction to Debt Instruments

5- Debt instruments Amortized Cost

6- Expected Credit Loss and Debt Instruments FVOCI

7- Amortized Cost and FVOCI Instruments Derecognition

8- Significant increase in Credit Risk (SICR)

9- Credit Impaired Financial Assets

10- Debt Instruments FVPL

11- Bonds Issued at a Premium

12- Financial Liabilities

13- Convertible Debts

14- Reclassification of Financial Assets

15- Derivatives

16- Fair Value Hedges

17- Cash Flow Hedges

18- Interest Swaps

19- Hedge Effectiveness

This course covers in details IFRS 9 with an emphasis on application with examples.

For Financial Assets, you will be able to see the full cycle of a financial instrument from initial recognition and initial measurement to subsequent measurement and impairment including Expected Credit Loss until derecognition. We will cover reclassification of financial assets as well, and when a reclassification is required including the effect on the accounting records.

The course discusses financial liabilities as well so you can see the flip side of the coin. We then move to the world of Derivatives and Hedging which is a very interesting topic.

The course includes lecture videos with practical examples which will help you understand the concepts, how these concepts are applied, and the effect on the accounting records. There is an emphasis on journal entries so you can see the debits and credits and how the final balances that are reflected in the financial statements are reached.