Ifrs 9 – Learning, Application, And Practical Examples

What you'll learn
IFRS 9 Financial Instruments
Initial Recognition for Equity and Debt Instruments
Initial and Subsequent Measurement; FVPL, FVOCI, Amortized Cost
ECL and Impairment of Financial Assets
Derecognition
Reclassification of Financial Assets
Convertible Debts
Derivatives and Hedge Accounting
Comprehensive Examples with Application
Requirements
General Financial Accounting Knowledge
Description
1- Introduction to IFRS 92- Equity Instruments FVPL3- Equity Instruments FVOCI 4- Introduction to Debt Instruments5- Debt instruments Amortized Cost6- Expected Credit Loss and Debt Instruments FVOCI7- Amortized Cost and FVOCI Instruments Derecognition8- Significant increase in Credit Risk (SICR)9- Credit Impaired Financial Assets10- Debt Instruments FVPL11- Bonds Issued at a Premium12- Financial Liabilities13- Convertible Debts14- Reclassification of Financial Assets15- Derivatives16- Fair Value Hedges17- Cash Flow Hedges18- Interest Swaps19- Hedge EffectivenessThis course covers in details IFRS 9 with an emphasis on application with examples. For Financial Assets, you will be able to see the full cycle of a financial instrument from initial recognition and initial measurement to subsequent measurement and impairment including Expected Credit Loss until derecognition. We will cover reclassification of financial assets as well, and when a reclassification is required including the effect on the accounting records.The course discusses financial liabilities as well so you can see the flip side of the coin. We then move to the world of Derivatives and Hedging which is a very interesting topic.The course includes lecture videos with practical examples which will help you understand the concepts, how these concepts are applied, and the effect on the accounting records. There is an emphasis on journal entries so you can see the debits and credits and how the final balances that are reflected in the financial statements are reached.
Overview
Section 1: IFRS 9
Lecture 1 Introduction
Lecture 2 Equity FVPL
Lecture 3 Equity FVOCI
Lecture 4 Debt Instruments Introduction
Lecture 5 Debt Instruments - Amortized Cost
Lecture 6 ECL and FVOCI
Lecture 7 FVOCI & Amortized Cost Derecognition
Lecture 8 Significant Increase in Credit Risk
Lecture 9 Credit Impaired Financial Assets
Lecture 10 Debt Instruments FVPL
Lecture 11 Bond Premium
Lecture 12 Financial Liabilities
Lecture 13 Convertible Debts
Lecture 14 Reclassification of Financial Assets
Lecture 15 Derivatives
Lecture 16 Fair Value Hedge
Lecture 17 Cash Flow Hedge
Lecture 18 Interest Rate Swaps
Lecture 19 Hedge Effectiveness
Accounting Students and Professionals
Homepage

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