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Mastering IFRS 9; A Step-by-Step Guide to Financial Instrument Accounting

Mastering IFRS 9; A Step-by-Step Guide to Financial Instrument Accounting

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Mastering IFRS 9: A Step-by-Step Guide to Financial Instrument Accounting



Course Overview

This comprehensive course is designed to provide participants with a thorough understanding of the International Financial Reporting Standard 9 (IFRS 9) and its application in financial instrument accounting. Participants will learn how to classify, measure, and disclose financial instruments in accordance with IFRS 9, 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 approach
  • Practical and real-world applications
  • High-quality content developed by expert instructors
  • Certificate upon completion issued by The Art of Service
  • Flexible learning options
  • User-friendly and mobile-accessible platform
  • Community-driven learning environment
  • Actionable insights and hands-on projects
  • Bite-sized lessons and lifetime access
  • Gamification and progress tracking features


Course Outline

Module 1: Introduction to IFRS 9

  • Overview of IFRS 9 and its objectives
  • Key changes and updates from IAS 39
  • Scope and application of IFRS 9

Module 2: Classification of Financial Instruments

  • Classification criteria for financial assets and liabilities
  • Amortized cost, fair value through other comprehensive income (FVOCI), and fair value through profit or loss (FVPL)
  • Examples and case studies of classification

Module 3: Measurement of Financial Instruments

  • Initial recognition and measurement of financial instruments
  • Subsequent measurement of financial instruments
  • Impairment and derecognition of financial instruments

Module 4: Impairment of Financial Instruments

  • Expected credit loss (ECL) model
  • 12-month and lifetime ECL
  • Examples and case studies of impairment

Module 5: Hedge Accounting

  • Overview of hedge accounting
  • Types of hedges: fair value, cash flow, and net investment hedges
  • Examples and case studies of hedge accounting

Module 6: Disclosure Requirements

  • Disclosure requirements for financial instruments
  • Significance of disclosures for financial reporting
  • Examples and case studies of disclosures

Module 7: Implementation and Transition

  • Implementation and transition requirements for IFRS 9
  • Comparative and retrospective application
  • Examples and case studies of implementation and transition

Module 8: Case Studies and Group Discussions

  • Real-world case studies of IFRS 9 application
  • Group discussions and debates on IFRS 9 topics
  • Sharing of experiences and best practices

Module 9: IFRS 9 and Other Standards

  • Interaction between IFRS 9 and other IFRS standards
  • IAS 32, IAS 39, and IFRS 7
  • Examples and case studies of interactions

Module 10: Current Developments and Emerging Issues

  • Current developments and emerging issues in IFRS 9
  • Amendments and updates to IFRS 9
  • Examples and case studies of current developments and emerging issues

Module 11: Industry-Specific Issues

  • Industry-specific issues in IFRS 9 application
  • Banks, insurance companies, and other financial institutions
  • Examples and case studies of industry-specific issues

Module 12: Best Practices and Lessons Learned

  • Best practices in IFRS 9 application
  • Lessons learned from implementation and transition
  • Sharing of experiences and best practices

Module 13: IFRS 9 and Technology

  • Impact of technology on IFRS 9 application
  • Financial software and systems for IFRS 9
  • Examples and case studies of technology application

Module 14: Common Errors and Pitfalls

  • Common errors and pitfalls in IFRS 9 application
  • Examples and case studies of errors and pitfalls
  • Best practices to avoid errors and pitfalls

Module 15: Exam and Certification

  • Final exam and certification requirements
  • Format and content of the final exam
  • Preparation and study tips for the final exam


Certificate Upon Completion

Upon completion of the course, participants will receive a certificate issued by The Art of Service, demonstrating their mastery of IFRS 9 and financial instrument accounting.



Target Audience

This course is designed for accounting professionals, financial analysts, and anyone involved in financial reporting and accounting for financial instruments.



Prerequisites

There are no prerequisites for this course, but a basic understanding of accounting and financial reporting is recommended.



Duration

The course duration is approximately 80 hours, but this may vary depending on the participant's pace and learning style.



Format

The course is delivered online, with interactive lessons, videos, and quizzes. Participants can access the course materials at any time and from any location.



Language

The course is delivered in English, but support is available in multiple languages.

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