IFRS 9: Addressing Each Phase of the Replacement of IAS 39 with IFRS 9 2015 is a conference dedicated to the implementation and understanding of the three phases under IFRS 9; classification and measurement, impairment and hedge accounting.
Topics
- Introduction
- Reviewing the transition from IAS 39 to IFRS 9 and what this means for the organisation
- Classification and measurement
- IFRS 9 classification approach implementation into systems
- Implementing the financial asset classification and measurement logic under IFRS 9
- Impact on business
- Hedge accounting
- Understanding whether to adopt hedge accounting standards under IFRS 9
- Impairment
- Models for impairment implementation
- Differences between IFRS 9 and existing IRB models
- Performance of IFRS 9 models
- Calculating lifetime expected losses
- Sourcing granular data for impairment calculation
- What is defined as significant credit deterioration?
- Developing macro economic aspects of IFRS 9
- Outlook
- A forward look over the next 12-18 months
- Understanding how to align a forward view with a historical view
Who should Attend
Senior attendees from financial institutions both the buy and sell side including accounting and risk management professionals.
