IFRS financial instruments


This course focuses on IFRS 9 and explores how the requirements differ from IAS 39. Specifically, the course provides an insight into the new treatments associated with the simplified approach to the classification of financial assets, the proactive approach to impairment including the assessment of deterioration of credit risk and the new requirements of hedge accounting that are designed to provide a more accurate reflection of risk management activities within the entity.

Learning Outcomes:

On completion of this course you will have a greater understanding of:

  • The main ways in which IFRS 9 differs from IAS 39
  • The classification requirement of IFRS 9 in respect of financial assets.
  • The requirements and impact of the proactive approach to impairment
  • The requirements of the new approach to hedging and how these provide a closer alignment with risk management strategies

Authored by: Lincoln Miles

Lincoln Miles is a financial reporting consultant and trainer specialising in IFRS, US GAAP and UK GAAP. He has worked as an auditor for PwC, has been a presenter and technical author for BPP and provides bespoke consultancy and training to companies throughout Europe.

CPD Points: 1

CPD Duration (hours): 1

Access: 12 months from purchase date

Price: £35.00 (excludes VAT)