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 2-hour seminar will tackle the provisions of the new standard, purely in terms of the revamped impairment model.
The seminar will walk participants through a suitable approach that preparers working for (or on) non-financial institutions can apply in terms of financial instruments within scope of the impairment model. The walkthrough will be accompanied by practical examples.