Introduction
Mastering the accounting for financial instruments is essential for ensuring accurate financial reporting and compliance with international standards. The IFRS 9 course provides a deep understanding of the International Financial Reporting Standard (IFRS) 9, which governs the recognition, classification, measurement, and impairment of financial instruments. This course is aims to equip participants with the knowledge and practical skills needed to apply IFRS 9 effectively in their organizations. Participants will explore the key principles, methodologies, and best practices for accounting for financial instruments, enabling them to enhance the transparency and reliability of their financial statements and support informed decision.
Course Outline
- Module 1
- Module 2
- Module 3
- Module 4
- Module 5
- Course Objectives
- Target Audience
Financial Instruments
- Introduction to IFRS 9 and its objectives.
- Classification of financial instruments.
- Classifying financial assets under IFRS 9.
- Classifying financial liabilities under IFRS 9.
Financial Instruments Measurement
- Initial measurement principles.
- Fair value measurement.
- Effective interest method for amortizing costs.
- Revaluation of financial assets and liabilities.
- Applying fair value to complex financial instruments.
Impairment of Financial Assets
- Expected credit losses.
- Lifetime expected credit losses.
- Lease receivables, contract assets, and trade receivables.
- Implementing a credit risk management.
- Calculating expected credit losses.
Hedge Accounting
- Types of hedge accounting.
- Eligibility criteria for hedge accounting.
- Documentation requirements.
- Fair value, cash flow, and net investment hedges.
- Operational challenges of hedge accounting.
Disclosures and Future Trends
- Disclosure requirements under IFRS 9.
- Preparing financial statements according to IFRS 9.
- Impact of IFRS 9 on performance metrics.
- Future of financial instruments.
By the end of this course, participants will be able to:
- Explore the IFRS 9 and its impact on accounting for financial instruments.
- Master the measurement criteria for financial assets and financial liabilities under IFRS 9.
- Learn how to apply the impairment requirements of IFRS 9 to financial assets.
- Develop skills to implement effective hedge accounting in accordance with IFRS 9.
- Analyse the financial reporting and disclosure requirements related to IFRS 9.
- Explore the challenges and solutions in applying IFRS 9.
This course is ideal for
- Accountants.
- Auditors.
- Finance managers.
- Risk managers.
- Compliance officers.
- Treasury professionals.
- Directors overseeing financial reporting.
Course Schedule & Fees
- Kuala Lumpur
- Singapore
- Amsterdam
- Online
- Course Fees
This course will take place in Kuala Lumpur on the following dates:
| 05/05/2025 | 19/05/2025 | 02/06/2025 | 16/06/2025 |
| 30/06/2025 | 14/07/2025 | 28/07/2025 | 11/08/2025 |
| 25/08/2025 | 08/09/2025 | 22/09/2025 | 06/10/2025 |
| 27/10/2025 | 10/11/2025 | 24/11/2025 | 08/12/2025 |
| 22/12/2025 | 05/01/2026 | 19/01/2026 | 02/02/2026 |
This course will take place in Singapore on the following dates:
| 26/05/2025 | 16/06/2025 | 07/07/2025 | 28/07/2025 |
| 18/08/2025 | 08/09/2025 | 29/09/2025 | 20/10/2025 |
| 10/11/2025 | 01/12/2025 | 22/12/2025 | 12/01/2026 |
| 02/02/2026 | 23/02/2026 |
This course will take place in Amsterdam on the following dates:
| 12/05/2025 | 02/06/2025 | 23/06/2025 | 14/07/2025 |
| 04/08/2025 | 25/08/2025 | 15/09/2025 | 06/10/2025 |
| 27/10/2025 | 17/11/2025 | 08/12/2025 | 29/12/2025 |
| 19/01/2026 | 19/01/2026 |
This course will take place Online the following dates:
| 13/05/2025 | 10/06/2025 | 08/07/2025 | 05/08/2025 |
| 02/09/2025 | 30/09/2025 | 28/10/2025 | 25/11/2025 |
| 23/12/2025 | 20/01/2026 | 17/02/2026 |
| Kuala Lumpur | Singapore | Amsterdam | Online |
| USD$ 3,580 | USD$ 5,600 | USD$ 5,600 | USD$ 1,920 |
