IFRS 9 Financial Instruments
IFRS 9 Financial Instruments - A Practical Guide
The objective of this seminar is to provide to participants with the practical knowledge required in order to be able to perform the ECL tests and identify the elements of the FS that will be mostly affected by this. Additionally, the seminar will be based the evaluation of the ECL once these are calculated and their effect on the disclosure notes on the FS.
- IFRS 9: The new measurement and classification models
- What needs to be tested, how are ELCs calculated and what needs to be disclosed in the FS.
- Practical example on the calculation of ECL for banks, receivables and loans receivables
- Illustration on the FS, restatements of opening balances and disclosure notes
Prepares of financial statements, accountants, auditors and professionals involved in the interpretation and review of financial statements.
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Delivery Method: Online Pre-Recorded Video
Length: 2 hours (2 CPD Credits)
Lecturer: Margarita Kouloumbri
Tags: IFRS 9