IFRS 9 represents the international accounting standard governing the classification measurement and impairment of financial instruments within institutional financial reporting. Its role centers on improving transparency comparability and risk sensitivity in how organizations recognize credit losses and value financial assets and liabilities. This training program covers the accounting frameworks measurement models and governance structures defined under IFRS 9. It presents a general institutional view of how financial reporting logic credit risk assessment and regulatory alignment operate under the standard.
Analyze the structural purpose and scope of IFRS 9 within international financial reporting.
Classify financial assets and liabilities according to IFRS 9 business model criteria.
Evaluate expected credit loss models and staging frameworks.
Assess hedge accounting structures and alignment logic under IFRS 9.
Explore the institutional impact of IFRS 9 on financial statements and risk governance.
• Financial accountants and reporting specialists.
• Credit risk and impairment analysts.
• Banking and financial services professionals.
• Internal auditors and compliance officers.
• Finance managers and controllers.
• Objectives and positioning of IFRS 9 within international accounting standards.
• Replacement of IAS 39 and structural differences.
• Categories of financial instruments covered by the standard.
• Recognition and derecognition principles.
• Institutional implications for financial reporting practices.
• Business model assessment structures.
• Contractual cash flow characteristics test logic.
• Amortized cost fair value through OCI and fair value through profit or loss categories.
• Reclassification conditions and governance rules.
• Measurement consistency and disclosure alignment structures.
• Three stage impairment framework structure.
• 12 month and lifetime ECL categorization logic.
• Probability of default loss given default and exposure at default components.
• Forward looking information integration structures.
• Model governance and documentation requirements.
• Objectives of hedge accounting reform.
• Eligible hedging instruments and hedged items classification.
• Effectiveness assessment framework logic.
• Documentation and designation structure requirements.
• Alignment between risk management strategy and accounting treatment.
• Financial statement presentation and disclosure frameworks.
• Data architecture and system dependency structures.
• Regulatory and supervisory alignment considerations.
• Internal control and audit trail positioning.
• Strategic implications for capital planning and credit risk governance.
