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.
By the end of this course, participants will obtain a greater understanding of:
Authored by: Lincoln Miles
Lincoln has been presenting accountancy courses for the last 17 years. He started his career with PwC working in both external and internal audit. He then become a presenter with BPP as well as holding both technical and managerial roles with the company. Lincoln was the National Subject Manager for ICAEW Advanced Stage Corporate Reporting and Audit. Lincoln was also Managing Director of BPP Jersey in the Channel Islands.
A CPD certificate of completion will be provided by BPP Professional Education Limited upon successful completion of the online course.
CPD Points: 1
CPD Duration (hours): 1
Access: 12 months from purchase date
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