IFRS 9 Financial Instruments: Classification, Measurement and Hedge Accounting
Professional Workshop (Live Online)
Programme Schedule
• 08 April 2026
• From 9:30 AM to 5:30 PM (London Time)
A Rigorous, Practice-Oriented IFRS 9 Professional Workshop
This one-day programme is designed for finance professionals seeking a structured, in-depth and practice-oriented understanding of IFRS 9.
The workshop combines live online expert-led sessions, practical illustrations and case discussions, and a professional methodology aligned with international financial reporting standards.
Why This Programme
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Live online, interactive and cohort-based delivery
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Professional-level IFRS 9 coverage with a strong focus on real-world application
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Clear guidance on classification and measurement decisions (business model and SPPI)
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Practical understanding of the Expected Credit Loss (ECL) model and key judgment areas
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In-depth focus on hedge accounting under IFRS 9 (documentation, effectiveness, accounting entries)
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English delivery for an international audience
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Limited group size to ensure interaction and depth
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Post-programme professional support included
Programme Structure
Part 1 – IFRS 9 in Context
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Objectives and structure of IFRS 9
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Scope and key definitions (financial asset, liability, derivatives)
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Key implementation challenges in practice
Part 2 – Classification and Measurement of Financial Assets
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Business model assessment (hold to collect / hold to collect and sell / other)
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SPPI test: principles, typical issues and interpretation
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Measurement categories: amortised cost, FVOCI, FVTPL
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Practical classification examples and common pitfalls
Part 3 – Financial Liabilities and Own Credit Risk
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Measurement principles for financial liabilities
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Fair value option and accounting consequences
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Own credit risk treatment (OCI vs profit or loss)
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Practical implications for presentation and analysis
Part 4 – Expected Credit Loss (ECL) Model
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Overview of the impairment approach under IFRS 9
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12-month vs lifetime ECL
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Staging (Stage 1 / Stage 2 / Stage 3) and SICR assessment
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Forward-looking information, governance and judgment
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Practical illustration and key documentation expectations
Part 5 – Hedge Accounting under IFRS 9
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Objectives of hedge accounting and alignment with risk management
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Eligible hedged items and hedging instruments
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Types of hedges: fair value hedge, cash flow hedge, net investment hedge
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Documentation and effectiveness requirements
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Practical overview of typical hedge strategies and accounting outcomes
Part 6 – Practical Case, Reporting Impact and Discussion
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Integrated IFRS 9 case discussion (classification + ECL + hedge accounting)
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Key judgment points and disclosure implications
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Q&A and professional discussion
What You Will Learn
By the end of the programme, participants will be able to:
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Apply IFRS 9 classification and measurement rules in practice
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Perform business model assessments and SPPI analysis
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Understand and challenge key ECL inputs, staging and governance
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Understand hedge accounting principles, documentation and accounting outcomes
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Identify key IFRS 9 judgment areas and reporting implications
Post-Programme Professional Support
To ensure effective application of IFRS 9 beyond the workshop, the programme includes post-programme professional support.
This support is designed to assist participants in:
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Practical IFRS 9 application decisions and judgment areas
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Questions arising during real reporting and closing cycles
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Classification, ECL or hedge accounting interpretation issues
The post-programme support includes:
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Access to expert guidance for IFRS 9-related questions
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Clarification on practical application and interpretation issues
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Support focused on real-life reporting challenges, not academic theory
LONDON
128 City Road, EC1V 2NX London
PARIS
38 Rue Boulard, 75014, Paris