What does the IFRS 9 course cover?
IFRS 9 is covered here in 10 modules: Introduction to IFRS 9: Key changes from IAS 39, Scope and application of IFRS 9, Classification and Measurement of Financial Assets: Business model test, Classification and Measurement of Financial Liabilities: Fair value measurement and 7 more.
How do you approach IFRS 9 step by step?
The work is sequenced in 10 stages. It starts with Introduction to IFRS 9: Key changes from IAS 39, Scope and application of IFRS 9, moves through Classification and Measurement of Financial Assets: Business model test and Classification and Measurement of Financial Liabilities: Fair value measurement, and ends at Final Assessment and Certification: Certification upon completion.
What is in Module 1 of the IFRS 9 course?
Module 1 is Introduction to IFRS 9: Key changes from IAS 39, Scope and application of IFRS 9. It works through Overview of IFRS 9 and its objectives, key changes from IAS 39, Scope and application of IFRS 9 and 2 more. It sets the vocabulary the remaining 9 modules build on.
How is the IFRS 9 course delivered?
The IFRS 9 course is fully self-paced with immediate online access after enrolment. Access does not expire and future updates are included at no cost. It can be taken on any device, and a certificate of completion is issued by The Art of Service when you finish.
How much does the IFRS 9 course cost?
The IFRS 9 course is $199 as a one time payment. There is no subscription, no per seat licence 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.
Mastering IFRS 9: A Comprehensive Guide to Financial Instrument Accounting and Risk Management
Course Overview
This comprehensive course provides a detailed understanding of the International Financial Reporting Standard 9 (IFRS 9) and its application in financial instrument accounting and risk management. Participants will gain hands-on experience with real-world examples and case studies, and receive a certificate upon completion issued by The Art of Service.Course Features
- Interactive and engaging learning experience
- Comprehensive and up-to-date content
- Personalized learning with expert instructors
- Practical and real-world applications
- High-quality content with actionable insights
- Certification upon completion
- Flexible learning with lifetime access
- User-friendly and mobile-accessible platform
- Community-driven with discussion forums
- Hands-on projects and bite-sized lessons
- Gamification and progress tracking
Course Outline
Module 1. Introduction to IFRS 9: Key changes from IAS 39, Scope and application of IFRS 9
- Overview of IFRS 9 and its objectives
- Key changes from IAS 39
- Scope and application of IFRS 9
- Classification and measurement of financial assets
- Classification and measurement of financial liabilities
Module 2. Classification and Measurement of Financial Assets: Business model test
- Business model test
- Contractual cash flow characteristics test
- Amortized cost measurement
- Fair value measurement
- Reclassification of financial assets
Module 3. Classification and Measurement of Financial Liabilities: Fair value measurement
- Classification of financial liabilities
- Measurement of financial liabilities
- Amortized cost measurement
- Fair value measurement
- Reclassification of financial liabilities
Module 4. Impairment of Financial Assets: Expected credit loss model, Interest revenue recognition
- Expected credit loss model
- 12-month expected credit loss
- Lifetime expected credit loss
- Interest revenue recognition
- Impairment of financial assets
Module 5: Hedge Accounting
- Types of hedges
- Hedge effectiveness
- Hedge accounting requirements
- Discontinuation of hedge accounting
- Documentation requirements
Module 6. Derecognition of Financial Instruments: Criteria for derecognition
- Derecognition of financial assets
- Derecognition of financial liabilities
- Criteria for derecognition
- Partial derecognition
- Disclosure requirements
Module 7: Disclosure Requirements
- Disclosure objectives
- Disclosure requirements for financial assets
- Disclosure requirements for financial liabilities
- Disclosure requirements for hedge accounting
- Disclosure requirements for derecognition
Module 8. Transition and Implementation: Best practices for implementation
- Transition requirements
- Implementation guidance
- Disclosure requirements for transition
- Disclosure requirements for implementation
- Best practices for implementation
Module 9. Case Studies and Examples: Case studies of derecognition, Group discussions and exercises
- Real-world examples of IFRS 9 application
- Case studies of financial instrument accounting
- Case studies of hedge accounting
- Case studies of derecognition
- Group discussions and exercises
Module 10. Final Assessment and Certification: Certification upon completion
- Final assessment
- Certification upon completion
- Issuance of certificate by The Art of Service
- Career benefits of certification
- Continuing professional development