• Specify the rules related to financial instruments (IAS 39/IFRS 9)

• Distinguish the evaluation techniques of financial assets and liabilities

• Identify the principles and conditions for accounting for hedging operations

Specify the rules related to financial instruments (IAS 39/IFRS 9)

• Present the IFRS 9 standard

• The context of the IFRS 9 standard

• The context of the IAS 39 overhaul project and its main stages

• Classification and accounting

• IAS 39 reminders

• Accounting for a financial asset, a financial liability

• The SPPI test (payment of principal and interest)

• Quiz: SPPI classification

Identify categories of financial instruments

• Financial assets at amortized cost

• Financial assets at fair value through profit or loss or through equity

• Financial liabilities at fair value through profit or loss

• Other financial liabilities

• Derecognition of a financial asset, a financial liability

• Quiz on financial assets and liabilities

Distinguish the evaluation techniques of financial assets and liabilities

• Deal with initial evaluation

  • Asset evaluation: principles of initial evaluation, Effective Interest Rate (EIR) concept

  • Liability evaluation: general principles of initial evaluation at fair value or amortized cost, EIR concept, distinction between debt/equity, distinction between compound financial instruments and embedded derivatives

  • Practical case: calculating an effective interest rate

• Deal with evaluation at the end of the reporting period

  • Evaluation of assets at amortized cost and impairment

  • Evaluation of assets at fair value through profit or loss

  • Evaluation of liabilities

  • Illustrations

  • Practical cases on the evaluation of financial assets and liabilities at the end of the reporting period

Operate impairment of financial assets

• Introduction to impairment according to IFRS 9

• Expected Credit Loss (ECL) impairment model for financial assets

• Techniques for assessing expected credit losses

• Illustrations

• Practical case: establish a provision impairment calculation matrix and account for it

Identify the principles and conditions for accounting for hedging operations

• Recall the main principles

  • Recall of main financial instruments

  • Introduction to hedge accounting according to IFRS 9

  • Accounting for hedging operations

  • Types of hedging allowed by IFRS 9 (fair value hedge, cash flow hedge, and investment hedge)

  • Accounting for hedging and its effects on financial statements

  • Synthetic practical case on hedging operations

Transfer Your training journey continues in your participant space. Log in to access resources, self-assess your skills acquired during your training, and facilitate the implementation of your commitments in your professional context.

• Participative pedagogy, punctuated by numerous illustrations and application cases

• Comprehensive training to master the essentials of the IFRS 9 standard

• Consolidation specialists

• Accounting managers

• Finance Directors/Managers

• Chartered Accountants

• Auditors

• Anyone wishing to understand the IFRS 9 standard

• Basic knowledge of IFRS

• Essentials of IFRS Standards (1149)

• Structured training program focused on skill transfer

• Acquisition of operational skills through practice and experimentation

• Collaborative learning during synchronous moments

• Multi-stage learning journey to allow engagement, learning, and transfer

• Training promoting participant engagement for better anchoring of teachings

• Skill assessment will be conducted throughout the training by the participant themselves (self-assessment) and/or the trainer according to the training modalities.

• Evaluation of the training action online in your participant space:

  • Immediately, at the end of the training, to measure your satisfaction and your perception of the evolution of your skills compared to the training objectives. With your consent, your overall rating and your feedback will be published on our website through Verified Reviews, an NF Service Certified solution.

  • Later, 60 days after the training to validate the transfer of your skills in the workplace.

• Attendance tracking and issuance of an individual training certificate or completion certificate.