IFRS 9 Financial Instruments Masterclass
IFRS 9 from classification to hedge accounting — business model tests, expected credit losses and derecognition, taught through worked examples rather than recitation of the standard.
Format
Classroom · Virtual
Upcoming sessions
Pick a session to applyADMISSIONS OPENThe programme
IFRS 9 replaced IAS 39 with a more principles-based regime — and the judgement it demands is exactly where preparers stumble. Classification now turns on the business model and the nature of cash flows; the forward-looking impairment model forces earlier recognition and ongoing reassessment of credit losses; hedge accounting is finally aligned with how risk is actually managed. This masterclass opens with a brief grounding in IAS 39, then works through IFRS 9 in depth using numerous examples: the business model and cash flow characteristics tests, amortised cost and fair value measurement, derecognition including retained servicing and continuing involvement, expected credit loss measurement, and the financial-statement impact of each hedge type.
What you will do
Who attends
- CFOs, controllers and finance managers
- Accounting and reporting professionals
- Financial, credit and investment analysts
- Portfolio managers and securities analysts
- Auditors
Programme agenda
Built for the decisions no textbook prepares you for
I.From IAS 39 to IFRS 9
- A brief overview of IAS 39
- The shift to a principles-based approach
- What changed in classification, impairment and hedging
II.Classification and measurement
- The business model test
- The cash flow characteristics test
- Amortised cost and fair value measurement of assets and liabilities
III.Derecognition and impairment
- Derecognition — retained servicing and continuing involvement
- Measuring expected credit losses
- Earlier recognition and ongoing assessment
IV.Hedge accounting
- The principles-based hedge requirements
- Alignment with common risk management practice
- Accounting and impact of different hedge types on the financial statements
Frequently asked
Who should attend the IFRS 9 Financial Instruments masterclass?
It is built for CFOs, controllers and finance managers, accounting and reporting professionals, financial, credit and investment analysts, portfolio managers, securities analysts and auditors. The masterclass suits preparers who must exercise the judgement IFRS 9 demands, not merely recite the standard.
How does the course handle the transition from IAS 39 to IFRS 9?
Sessions open with a brief grounding in IAS 39, then work through IFRS 9 in depth using numerous worked examples: the business model and cash flow characteristics tests, amortised cost and fair value measurement, derecognition including retained servicing and continuing involvement, expected credit loss measurement, and the financial-statement impact of each hedge type.
Is the masterclass available in-house and in French?
Yes. BIZENIUS delivers the programme in English and French, and an in-house edition can be tailored to your portfolio and the instruments your teams actually account for. Sessions run on a rolling calendar with dates confirmed on request; fees and quotations are provided on enquiry.
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One request — the full agenda, the faculty and the next cohort dates, sent personally by the admissions team.