Onsite Course
Nov 29, 2019 - Dec 9, 2019
230 Works, Triq Il-Kungress Ewkaristiku, Mosta
13 Students Enrolled
Payment MethodBook Now

Course overview:

IFRS 9 ‘Financial Instruments’ was issued in 2014 and replaces IAS 39 ‘Financial Instruments: Recognition and Measurement’. IFRS 9 is mandatory as from 1 January 2018. This 6-hour seminar will tackle the provisions of the new standard, mainly in terms of the revamped impairment model. The implications will be illustrated by practical examples that impact non-financial institutions.


  • The training course is specifically targeted to accounting professionals and students, especially those who are pursuing or intend to pursue a career in audit, accountancy or IFRS expertise. The seminar is not targeted to professionals and students interested in the impact of IFRS 9 on financial institutions.


Participants are expected to have a solid understanding of basic accounting concepts, including double entry and basic financial reporting.

Course Agenda:

  • An introduction to financial instruments
  • Financial instruments within scope of the impairment model
  • Basic illustrative examples comparing previous and current impairment model
  • Theoretical aspects of the new impairment model
  • Practical aspects of the new impairment model, including case studies
  • Transition, presentation and disclosure illustrations


Friday 29th November 2019 & Monday 9th December 2019


13:45 – 17:15 including registration

CPE Accreditation:

6 core hours


Paul Zammit