IFRS 9 essentials: Practical applications and key issues - HRDA-462926

This virtual seminar intends to capture common pitfalls in the application of IFRS 9 from amortised cost principles to the measurement of expected credit losses.

IFRS 9 has been one of the most challenging standards to apply for corporates. This is evident from regulatory and other reviews. Its complexity, degree of judgement, volume of requirements and multiple considerations cause this standard to be a frequent theme of enquiries by corporates and auditors alike. The seminar aims to cover common pitfalls in the application of the standard.

Course Highlights:

1. Application of the effective interest method of IFRS 9 for debt instruments
2. Application of the principles of IFRS for loans granted at non-market rates
3. IFRS for modifications of assets and liabilities at amortised cost
4. Principles of IFRS 9 for financial guaranteed contracts
5. Measurement of equity instruments under IFRS 9
6. Expected credit losses – IFRS 9 recap of model
7. Expected credit losses – IFRS 9 application and common issues
8. Reminder of disclosure requirements
9. IBOR reform

Who should attend?

The seminar is addressed to qualified professionals involved in a variety of roles, such as CFOs, financial controllers., chief accountants and other members involved with Financial Reporting under IFRS. Assumed knowledge is a basic understanding of IFRS 9.

Facilitator:

Georgia Karayiannides | Senior Manager| Audit and Assurance

Georgia is an experienced Financial Accountant/Finance Senior Manager with a demonstrated history of working experience in the finance/accounting departments in various industry sectors. She is skilled in Analytical Skills, Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS), Management, Financial Accounting, Consolidation, Financial Planning, Working Capital Management and accounting softwares (i.e. SAP and Navision).

Georgia is a strong finance professional with the Professional Qualification ACA, from the Institute of Chartered Accountants in England and Wales.​

The seminar will be delivered in English.

*The programme specifications have been approved by HRDA.

Total duration (excluding breaks): 6 hours

CPDs: 6

HRDA programme code: 462926