IFRS 9: The New Regime for Financial Instruments

Over two intensive days you will develop a detailed understanding of a wide range of topics and issues, including: ï Gaining insights into the implications of IFRS 9 from both a ìpreparerî and a ìuserî perspective ï Learning about the new criteria for asset classification, and how they might require a reassessment of existing business models ï Appreciating the implication of the radical change from ìincurred lossî to "expected lossî as a basis for impairment ï Realignment of the accounting with real-world risk management ï Taking a guided tour through the minefield of increased disclosure requirements, and how these could affect external perceptions and relationships Agenda Summary ï Essential Information for Senior Managers ï The Good News ï The Less Good News ï Classification & Measurement of Financial Assets and Liabilities ï Impairment ï Hedge Accounting