IFRS 9 2015

IFRS 9 2015 is a course dedicated to the broad principles and the fine mechanics of new IFRS 9.

Topics

• The implications of IFRS 9 from both a "preparer" and a "user" perspective
• The broad principles and the fine mechanics of new IFRS 9
• The implication of the radical change from "incurred loss" to "expected loss" as a basis for impairment
• New criteria for asset classification, and how they might require a reassessment of existing business models
• The minefield of increased disclosure requirements, and how these could affect external perceptions and relationships
• Realignment of the accounting with real-world risk management