IFRS 9 Master Class II: Advanced Financial Instrument II

Apr 20, 2018

This course is structured into technical sessions, discussion sessions, case studies and quizzes in order to make the application of the IFRS 9 standard easy to understand and implement.

Course Outline
• Compound financial instruments
• Impairments:
o Scope of the impairment requirements
o Overview of the impairment requirements
o Overview of expected credit loss model
o Expected credit loss model Vs. Incurred loss model
o Determining significant increases in credit risk
o Measurement of expected credit losses
o Interest revenue and credit-impaired financial assets
o Reclassification of financial assets
o Estimates and other judgements
o Disclosures (IFRS 7)
• Hedge accounting:
o Overview
o Hedge instruments
o Hedged item
o Qualifying criteria
o Accounting for qualifying hedging relationships
o Discontinuation and rebalancing
o Presentation and disclosure
• Assessment


For Who?

Account/ Credit/ Audit officers 93%
Financial controllers/ Risk manager 90%
Financial reporting manager 96%


Lagos Stream 1: Apr 20, 2018
Lagos Stream 2: Apr 20, 2018




2 Days