A tailored course, built for your situation
Advanced IFRS 9 Implementation for Financial Risk Leaders
Master current expected credit loss modeling, hedge accounting adjustments, and disclosure compliance with precision
$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.
Staying compliant with IFRS 9 is harder now, regulators demand more rigor in loss forecasting, yet internal systems lag and documentation lacks consistency.
The situation this course is for
Even experienced teams struggle with the subjectivity in determining probability of default triggers, calibrating forward-looking macroeconomic inputs, and defending judgment-based decisions under audit. Missteps lead to restatements, scrutiny, or misaligned provisions. The the current cycle guide laid the groundwork, but today’s environment requires sharper execution and clearer rationale documentation.
Who this is for
Financial reporting leader or risk governance professional at a regulated institution, responsible for IFRS 9 compliance, ECL modeling, or credit loss provisioning
Who this is not for
Entry-level accountants, auditors without implementation responsibility, or professionals outside financial compliance or risk governance
What you walk away with
- Apply updated ECL modeling techniques with confidence under current economic volatility
- Structure defensible forward-looking inputs using macroeconomic indicators
- Implement robust lifetime vs. 12-month PD triggers aligned with regulatory expectations
- Produce audit-ready documentation for allowance for credit losses
- Optimize hedge accounting disclosures to reduce volatility in financial statements
The 12 modules (with all 144 chapters)
Module 1. IFRS 9 Foundations Refresher
Reinforce core principles of classification, impairment, and hedge accounting with updated context for current-cycle challenges.
12 chapters in this module
- Classification criteria review
- Business model assessment
- Contractual cash flow characteristics
- SPPI testing updates
- Hold and collect evaluation
- Measurement categories
- Reclassification rules
- Hedge accounting eligibility
- Risk component guidance
- Transition methods
- Disclosure mapping
- Regulatory alignment
Module 2. ECL Modeling Framework
Build a scalable, transparent expected credit loss model using current best practices in data sourcing and segmentation.
12 chapters in this module
- Lifetime ECL overview
- 12-month ECL scope
- Data quality benchmarks
- Segmentation logic
- Default definition
- Loss emergence period
- Recovery lag analysis
- Discount rate selection
- Parameter calibration
- Model validation steps
- Backtesting protocol
- Model governance
Module 3. Forward-Looking Inputs
Integrate macroeconomic forecasts into ECL models with defensible methodology and documentation.
12 chapters in this module
- Macro variable selection
- Scenario weighting
- Probability distributions
- Sensitivity testing
- Forecast horizon limits
- Judgment documentation
- Reversion to mean
- Stress testing inputs
- Scenario analysis
- Model recalibration
- Regulatory expectations
- Disclosure alignment
Module 4. Lifetime vs. 12-Month PD
Determine when to apply lifetime exposure based on credit deterioration triggers and monitoring thresholds.
12 chapters in this module
- Significant increase definition
- 90-day past due rule
- Internal ratings downgrade
- Borrower financials
- Payment pattern analysis
- Early warning indicators
- Credit watch process
- Trigger documentation
- Reassessment frequency
- Portfolio-level triggers
- Individual exposure review
- Regulatory scrutiny points
Module 5. Allowance for Credit Losses
Structure and document the allowance with precision across portfolios and reporting periods.
12 chapters in this module
- Portfolio segmentation
- Collective assessment
- Individual assessment
- Roll-rate modeling
- Vintage analysis
- Migration analysis
- Loss given default
- Exposure at default
- Recovery rate inputs
- Discounting treatment
- Provision build logic
- Reserve release criteria
Module 6. Hedge Accounting Adjustments
Apply hedge accounting under IFRS 9 with improved documentation and effectiveness testing.
12 chapters in this module
- Eligible hedged items
- Designation timing
- Effectiveness thresholds
- Dollar offset method
- Regression analysis
- Critical terms match
- Hedge ineffectiveness
- De-designation rules
- Portfolio hedging
- Macro hedge criteria
- Disclosure requirements
- Internal controls
Module 7. Disclosure Strategy
Produce clear, consistent, and audit-ready disclosures for financial statements.
12 chapters in this module
- Note structure
- ECL assumptions
- Macro input summary
- Lifetime PD disclosure
- Credit risk exposure
- Hedging relationships
- Risk management objectives
- Accounting policies
- Judgment transparency
- Comparative period alignment
- Regulatory correspondence
- Audit preparation
Module 8. Model Validation Process
Establish a repeatable validation framework for internal audit and regulator readiness.
12 chapters in this module
- Validation scope
- Independent review
- Benchmarking methods
- Sensitivity testing
- Backtesting protocol
- Model drift detection
- Input stability
- Output reasonableness
- Documentation standards
- Third-party review
- Challenge process
- Remediation tracking
Module 9. Governance and Oversight
Strengthen board-level reporting and oversight of IFRS 9 implementation.
12 chapters in this module
- Board reporting
- Risk committee role
- Model governance
- Change control
- Model inventory
- Approval workflows
- Audit trail
- Regulatory correspondence
- Internal audit plan
- External validation
- Training records
- Policy documentation
Module 10. System and Data Readiness
Ensure data infrastructure supports accurate and timely IFRS 9 reporting.
12 chapters in this module
- Data sourcing
- Master data accuracy
- System integration
- ETL validation
- Data lineage
- Automated reporting
- Manual override tracking
- Version control
- Data retention
- Access controls
- Reconciliation process
- Error correction
Module 11. Audit and Inspection Readiness
Prepare for internal and external audit with complete, defensible documentation.
12 chapters in this module
- Audit file structure
- Model rationale
- Assumption logs
- Approval records
- Change history
- Testing evidence
- Regulatory responses
- Prior findings
- Remediation plans
- Peer benchmarking
- External validation
- Management sign-off
Module 12. Future-Proofing IFRS 9
Adapt to upcoming changes and maintain long-term compliance with evolving standards.
12 chapters in this module
- Standard updates
- Regulatory trends
- Industry practices
- Model refresh cycle
- Technology evolution
- Data innovation
- Scenario planning
- Stress testing
- Capital planning
- Risk integration
- Cross-functional alignment
- Continuous improvement
How this maps to your situation
- You're finalizing this quarter’s ECL models and need updated guidance on macro inputs
- You're preparing for audit and need stronger documentation for lifetime PD triggers
- You're updating internal policies and want to align with current regulatory expectations
- You're training new team members on IFRS 9 execution and need structured materials
Before vs. after
Before
Uncertainty in ECL modeling, inconsistent documentation, and reactive responses to audit questions
After
Confident execution, audit-ready files, and proactive governance of IFRS 9 compliance
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: Approximately 3 hours per module, designed for steady implementation alongside current responsibilities.
If nothing changes
Without updated implementation practices, teams risk misstated provisions, regulatory scrutiny, audit qualifications, or restatements, especially as macroeconomic conditions shift and oversight intensifies.
How this compares to the alternatives
Generic IFRS 9 courses cover theory but lack field-tested templates and current-cycle adjustments. This program delivers precise, actionable content tailored to financial risk leaders in regulated institutions, with implementation tools not found in public training.
Frequently asked
Is this course technical enough for model validators?
Yes, modules include advanced content on parameter calibration, backtesting, and model validation suitable for quantitative roles.
How is the course structured?
12 modules, each containing 12 chapters (144 chapters total).
Does this replace the the current cycle guide I already have?
No, it builds on it, this course updates your knowledge with current-cycle execution standards and regulatory emphasis.
$199 one-time. Approximately 3 hours per module, designed for steady implementation alongside current responsibilities..
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