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Deeper command of IFRS 9 and CECL convergence frameworks

$201.00
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What is the Deeper command of IFRS 9 course about?

Confidently lead internal discussions on ECL model alignment across US GAAP and IFRS Anticipate regulator questions on segmentation, forward-looking information, and probability weighting Reference exact specification differences in disclosure requirements between regimes Explain calibration rationale with framework-level precision, not just model mechanics Build reusable documentation templates aligned to convergence best practices.

What do you take away from the Deeper command of IFRS 9 course?

Confidently lead internal discussions on ECL model alignment across US GAAP and IFRS Anticipate regulator questions on segmentation, forward-looking information, and probability weighting Reference exact specification differences in disclosure requirements between regimes Explain calibration rationale with framework-level precision, not just model mechanics Build reusable documentation templates aligned to convergence best practices.

What's included with your purchase?

12 modules with 12 chapters each (144 chapters) Downloadable templates and worked examples for every module Hand-built implementation playbook delivered alongside course access 30-day money-back guarantee.

What does the Deeper command of IFRS 9 cover on delivery and format?

Format: Text-based modules and chapters in the Art of Service learning environment, plus downloadable templates and worked examples for every chapter, plus the hand-built implementation playbook delivered alongside course access. Time investment: 45, 60 minutes per module, designed for completion over six weeks with applied work between sections.

How does this compare to the alternatives?

Public webinars offer surface-level updates; internal training varies by region; certification programs focus on exam prep. This course delivers structured, cross-framework mastery with implementation-grade templates tailored to global banking contexts.

What does the Deeper command of IFRS 9 cover on frequently asked?

Within 24 hours your account in the learning environment is provisioned and the tailored implementation playbook is delivered alongside it.

How is the Deeper command of IFRS 9 delivered?

The Deeper command of IFRS 9 is fully self-paced with immediate online access after enrolment. Access does not expire and future updates are included at no cost. A certificate of completion is issued by The Art of Service when you finish.

How much does the Deeper command of IFRS 9 cost?

The Deeper command of IFRS 9 is $199 as a one time payment. There is no subscription and no hidden fee. Enrolment carries a 30 day satisfied or refunded guarantee, so it can be assessed in full before you commit.

More answers: what you get with every course, refund policy, all help answers.

A tailored course, built for your situation

Deeper command of IFRS 9 and CECL convergence frameworks

Build fluency in the underlying standards shaping modern credit risk provisioning

$199 one-time
24-hour access provisioning 30-day money-back guarantee Hand-built implementation playbook
12 modules. 12 chapters per module. 144 chapters total.
12 modules, each with 12 chapters (144 chapters total), text-based, plus downloadable templates and a hand-built implementation playbook delivered alongside course access.

Who this is for

Senior credit risk practitioner at a global bank navigating dual IFRS 9 and CECL requirements

Who this is not for

Analysts new to provisioning, auditors seeking checklists, or consultants wanting slide templates

What you walk away with

  • Confidently lead internal discussions on ECL model alignment across US GAAP and IFRS
  • Anticipate regulator questions on segmentation, forward-looking information, and probability weighting
  • Reference exact specification differences in disclosure requirements between regimes
  • Explain calibration rationale with framework-level precision, not just model mechanics
  • Build reusable documentation templates aligned to convergence best practices

The 12 modules (with all 144 chapters)

Module 1. Core objectives of IFRS 9 and CECL
Understand the intent behind each framework, including how each defines expected credit losses, lifetime vs. 12-month exposures, and risk sensitivity.
12 chapters in this module
  1. Origins of IFRS 9 post-crisis
  2. FASB's CECL mandate rationale
  3. Philosophy of forward-looking provisions
  4. Time horizon differences
  5. Loss emergence period treatment
  6. Divergence in probability weighting
  7. Treatment of prepayments
  8. Definition of default threshold
  9. Threshold for significant increase in credit risk
  10. Modification accounting principles
  11. Hedge accounting interface
  12. Disclosure intent comparison
Module 2. Stages and life cycle classification
Break down the staging logic in IFRS 9 and contrast it with CECL’s single lifetime expected loss model.
12 chapters in this module
  1. Stage 1 criteria under IFRS 9
  2. Stage 2 triggering events
  3. Stage 3 default definition
  4. Rolling 12-month PD vs. lifetime
  5. Credit risk deterioration signals
  6. CECL’s no-staging approach
  7. Lifetime loss assumption rationale
  8. Vintage vs. behavioral grading
  9. Migration between stages
  10. Backtesting stage transitions
  11. Internal rating alignment
  12. Overrides and governance
Module 3. Forward-looking information integration
Compare how macroeconomic scenarios are selected, weighted, and embedded in ECL calculations under both standards.
12 chapters in this module
  1. Macroeconomic variable selection
  2. Scenario design under IFRS 9
  3. Probability weighting methods
  4. Unbiased vs. prudent estimates
  5. Scenario calibration frequency
  6. CECL’s reasonable and supportable period
  7. Reversion to historical averages
  8. Model lag in forecast updates
  9. Expert judgment documentation
  10. Stress testing integration
  11. Scenario sensitivity reporting
  12. Governance of assumption changes
Module 4. Segmentation and pooling strategies
Explore how portfolios are defined and segmented under both frameworks for accurate loss estimation.
12 chapters in this module
  1. IFRS 9 homogeneity criteria
  2. Common risk characteristics
  3. Vintage-based segmentation
  4. Product complexity tiers
  5. Geographic pooling logic
  6. CECL granularity expectations
  7. Lifetime loss by cohort
  8. Behavioral scoring bands
  9. Collateral type stratification
  10. Small balance homogeneous exemptions
  11. Overlay of manual segments
  12. Validation of segment stability
Module 5. Probability of default modeling
Compare PD model design, inputs, and calibration standards across regimes.
12 chapters in this module
  1. PD term structure under IFRS 9
  2. Lifetime PD requirements
  3. Marginal vs. cumulative PD
  4. Calibration to long-term average
  5. Macroeconomic sensitivity
  6. CECL implied PD derivation
  7. Implied default rates from market data
  8. Migration matrix use
  9. Cure rate assumptions
  10. Behavioral PD adjustments
  11. Backtesting PD accuracy
  12. Model validation expectations
Module 6. Loss given default and exposure frameworks
Examine LGD and EAD modeling differences, including collateral valuation and discounting methods.
12 chapters in this module
  1. Discount rate for LGD under IFRS 9
  2. Realizable value vs. market value
  3. Costs to sell inclusion
  4. Collateral revaluation frequency
  5. LGD uncertainty adjustments
  6. CECL gross-up approach
  7. Discounting at effective interest rate
  8. Recovery timing assumptions
  9. EAD for off-balance sheet exposures
  10. CVA and ECL interaction
  11. Working capital fluctuations
  12. Credit conversion factors
Module 7. Data infrastructure and governance
Map data lineage, quality thresholds, and governance models required to support both regimes.
12 chapters in this module
  1. Data granularity for staging
  2. Historical loss data retention
  3. Scenario data sourcing
  4. Model input audit trail
  5. Change control process
  6. Versioning of assumptions
  7. Metadata documentation
  8. Data validation rules
  9. Exception handling process
  10. Third-party data governance
  11. Cloud system integration
  12. Automated anomaly detection
Module 8. Disclosure and audit readiness
Align reporting outputs to public disclosure requirements and auditor expectations under both standards.
12 chapters in this module
  1. IFRS 7 disclosure categories
  2. CECL footnote requirements
  3. Sensitivity analysis presentation
  4. Scenario narrative drafting
  5. Model summary documentation
  6. Auditor challenge points
  7. Benchmarking to peers
  8. Internal control assertions
  9. SOX compliance linkage
  10. Third-party review coordination
  11. Management commentary framework
  12. Q&A preparation playbook
Module 9. Interplay with Basel and stress testing
Integrate ECL outcomes with capital planning, stress testing, and regulatory capital frameworks.
12 chapters in this module
  1. ECL vs. incurred loss for capital
  2. Stress testing overlay use
  3. Reverse stress testing input
  4. Pillar 2 implications
  5. ICAAP integration
  6. DFAST/CCAR alignment
  7. Internal transfer pricing impact
  8. Reserve volatility management
  9. Capital conservation buffer
  10. Management actions in scenarios
  11. Forward-looking capital plans
  12. Regulatory challenge response
Module 10. Provision volatility and earnings impact
Understand how ECL changes flow through income statements and affect financial stability.
12 chapters in this module
  1. P&L volatility under IFRS 9
  2. Smoothing mechanisms allowed
  3. Accumulated OCI treatment
  4. CECL’s impact on retained earnings
  5. Dividend policy sensitivity
  6. Analyst communication strategy
  7. Earnings guidance adjustments
  8. Market perception of reserve builds
  9. Loan loss provision trends
  10. Peer comparison metrics
  11. Investor Q&A preparation
  12. Economic cycle communication
Module 11. Implementation playbook and internal alignment
Drive consistent adoption across modeling, finance, audit, and risk functions.
12 chapters in this module
  1. Cross-functional governance model
  2. Steering committee setup
  3. Model risk management policy
  4. Training roll-out plan
  5. Change management roadmap
  6. Internal audit scoping
  7. External consultant coordination
  8. Lessons from early adopters
  9. Timeline for model updates
  10. Feedback loop design
  11. Issue escalation protocol
  12. Success metrics tracking
Module 12. Future trends and methodological evolution
Stay ahead of emerging consensus on hybrid models, AI use, and regulatory expectations.
12 chapters in this module
  1. Hybrid models emerging
  2. Machine learning in ECL
  3. Explainability requirements
  4. AI bias mitigation
  5. Automated model monitoring
  6. Real-time scenario updates
  7. Cloud-native architecture
  8. Interoperability standards
  9. Regulatory sandbox testing
  10. Climate risk integration
  11. Scenario generator tools
  12. Next-generation disclosure formats

How this maps to your situation

  • When aligning global provisioning practices
  • Before auditor deep-dive sessions
  • During model validation cycles
  • After macroeconomic forecast updates

Before vs. after

Before
Provisioning discussions rely on model outputs without deep framework fluency.
After
You lead with authoritative command of IFRS 9 and CECL's structural logic, calibration trade-offs, and disclosure architecture.

What's included with your purchase

  • 12 modules with 12 chapters each (144 chapters)
  • Downloadable templates and worked examples for every module
  • Hand-built implementation playbook delivered alongside course access
  • 30-day money-back guarantee

Delivery and format

  • Course and learning environment access provisioned within 24 hours of purchase
  • Hand-built implementation playbook delivered alongside course access

Format: Text-based modules and chapters in the Art of Service learning environment, plus downloadable templates and worked examples for every chapter, plus the hand-built implementation playbook delivered alongside course access.

Time investment: 45, 60 minutes per module, designed for completion over six weeks with applied work between sections.

How this compares to the alternatives

Public webinars offer surface-level updates; internal training varies by region; certification programs focus on exam prep. This course delivers structured, cross-framework mastery with implementation-grade templates tailored to global banking contexts.

Frequently asked

Is this course technical enough for model validators?
Yes, each module includes technical specifications, calibration logic, and audit-defense reasoning relevant to validators and methodologists.
How is the course structured?
12 modules, each containing 12 chapters (144 chapters total).
Does this cover regional variations like UK IFRS or US-only CECL?
Yes, the course highlights jurisdiction-specific applications while focusing on core convergence and divergence points.
$199 one-time. 45, 60 minutes per module, designed for completion over six weeks with applied work between sections..

Within 24 hours your account in the learning environment is provisioned and the tailored implementation playbook is delivered alongside it.

30-day money-back guarantee· 144 chapters· Hand-built playbook included· Account access within 24 hours
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