IFRS 9 - New accounting Rules for Financial Instruments
After the training the participant shall be able to:
- identify recent changes and ongoing projects
- evaluate the impacts
- prepare for changes by anticipating them
- Presentation of the reform
- The reasons for the implementation of IFRS 9
- The structure and underlining of the reform
- Classification and valuation of financial instruments
- The different portfolios of assets
- The different portfolios of liabilities
- The rules of depreciation
- Notion of expected loss and proven loss
- Accounting for the expected loss 12 months
- Accounting for the expected loss at maturity
- Depreciation of credits
- Hedging operations
- The conditions of eligibility of the cover
- Accounting treatments
A qui s'adresse la formation?
Anyone interested in the evolution of IFRS accounting standards for banks. Statutory auditors and their collaborators.
Le contenu de ce descriptif de formation est de la seule responsabilité de son auteur, l'organisme de formation House of Training.