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Introduction to IFRS 9: Financial instruments - Full course exam included

Date

Ongoing

Time

On-demand

CPE Hours

45 minutes to 1 hour

Competency

Core

Location

eLearn

Price

€40

Course Description

Discussing the scope of IFRS 9.

Providing an overview of the relevant first time adoption dates and the impact for banks.

Course Structure

This eLearn introduces the following topics:

  • Introduction
  • Impairment
  • Classification and Measurement
  • Hedge accounting

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) Classification and Measurement:

Understand the basic concepts of the classification and measurement requirements under IFRS 9
Providing an overview of the type of financial assets and liabilities and how they are classified
Discussing the business model assessment and the SPPI test for financial assets.

B) Impairment:

Understand the general impairment model
Providing the general model and testing your understanding through some exercises

C) Hedge Accounting:

Identify the changes in hedge accounting guidance compared to IAS 39
Discussing each of the three hedge accounting models including the changes therein compared to IAS 39

Course Structure

This eLearn introduces the following topics:

  • Introduction
  • Impairment
  • Classification and Measurement
  • Hedge accounting

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) Classification and Measurement:

Understand the basic concepts of the classification and measurement requirements under IFRS 9
Providing an overview of the type of financial assets and liabilities and how they are classified
Discussing the business model assessment and the SPPI test for financial assets.

B) Impairment:

Understand the general impairment model
Providing the general model and testing your understanding through some exercises

C) Hedge Accounting:

Identify the changes in hedge accounting guidance compared to IAS 39
Discussing each of the three hedge accounting models including the changes therein compared to IAS 39

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