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Impairment under IFRS 9 – Full course exam included

Associated Courses

Date

Ongoing

Time

On-demand

CPE Hours

45 minutes to 1 hour

Competency

Core

Location

eLearn

Price

€40

Category:

Course Description

Providing an overview of the differences between IAS 39 and IFRS 9.

Discussing the approach for the general model, the model for purchased or originated credit-impaired asset and the simplified approach model.

Course Structure

This eLearn introduces the following topics:

  • Introductions
  • Expected credit loss model
  • Disclosures
  • Implementation issues

Should Attend

This course is intended for professionals in financial and actuarial functions within banks.

Prerequisites

There are no prerequisites to follow this eLearn

Assessment

At the end of the eLearn, an exam tests your knowledge of the topics discussed during the eLearn.

Key-Features

Detailed Objectives:

A) Expected credit loss model:

Understand the general impairment model and the basic concept of each stage of the model
Obtain a basic understanding what is meant by a significant increase in credit risk
Obtain a basic understanding of the calculation of expected credit losses
Identify the difference between regulatory probability of a default (PD) and IFRS 9 PD

B) Disclosures:

Understand the disclosure requirements for expected credit losses viewed from different stakeholder groups

C) Implementation issues:

Understand the key elements to consider in modelling ECL

Course Structure

This eLearn introduces the following topics:

  • Introductions
  • Expected credit loss model
  • Disclosures
  • Implementation issues

Should Attend

This course is intended for professionals in financial and actuarial functions within banks.

Prerequisites

There are no prerequisites to follow this eLearn

Assessment

At the end of the eLearn, an exam tests your knowledge of the topics discussed during the eLearn.

Key-Features

Detailed Objectives:

A) Expected credit loss model:

Understand the general impairment model and the basic concept of each stage of the model
Obtain a basic understanding what is meant by a significant increase in credit risk
Obtain a basic understanding of the calculation of expected credit losses
Identify the difference between regulatory probability of a default (PD) and IFRS 9 PD

B) Disclosures:

Understand the disclosure requirements for expected credit losses viewed from different stakeholder groups

C) Implementation issues:

Understand the key elements to consider in modelling ECL

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