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 · Live 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
Do these programmes cover the Basel III final reforms and the ICAAP/ILAAP cycle?
Yes. The BIZENIUS banking curriculum is built around the Basel III endgame, ICAAP, ILAAP, IRRBB, IFRS 9 provisioning, stress testing and BCBS 239. Participants leave able to quantify the output floor on their own portfolios, write capital and liquidity documents that withstand supervisory review, and defend the numbers to their board.
Are the programmes adapted to regional supervisors such as SAMA, CBUAE or BCEAO?
Casework is built around supervisory documents rather than textbook theory, and faculty include former practitioners who have sat on both sides of an examination. Programmes address the questions SAMA, CBUAE, BCEAO and other home regulators actually put to the desk, and an in-house edition can be tailored to a single jurisdiction.
How do I secure a seat on a banking programme?
Apply for a seat or request the brochure from the programme page. A senior practitioner — not a sales team — responds within one business day, and the brochure arrives with that reply. BIZENIUS runs on enquiry: there is no online checkout.
Can a programme run in-house for our bank?
Every BIZENIUS programme can be delivered in-house, tailored to your balance sheet, your regulator and your data, in English or French. Many institutions start with an open cohort, then commission a private edition for the wider team.
Share this programme
Know the right person for this seat?Nominate a colleague →
In their words
Knowledge transfer, emphasised throughout
“We worked with BIZENIUS for our Fresh Graduates Programme — they are simply amazing. Knowledge transfer and practical learning were emphasised throughout.”
Kuwait Investment Authority
From the Mandate Record
Mandate № 01 · Africa
The training programme that became national regulation
What the team mastered, the regulator wrote into the rulebook.
Open the dossier →
The Capability Arc™
Fix it · Advisory
Advisory & Consultancy
A senior bench across risk, treasury and regulation.
Learning is one point on the Capability Arc. Many institutions pair this programme with the advisory engagement — and automate what the framework demands.
Teams from these institutions train with BIZENIUS
Related programmes
IFRS 9 Expected Credit Loss Modelling Masterclass
Expected credit loss modelling where implementations actually break — PD measurement, Stage 3 and NPLs, and estimating ECL when the economic climate turns hostile.
View programmeIFRS 9 Update and Refresher Masterclass
A concentrated IFRS refresher anchored on IFRS 9 — classification, effective interest, ECL modelling and the wider standards from IAS 1 to the consolidation suite.
View programmeInternational Financial Reporting Standards
Practical working knowledge of IFRS for preparers and analysts — the recurring technical issues, the judgement calls and the updates that keep moving the standards.
View programmeBanking & Finance
Take the brochure with you.
One request — the full agenda, the faculty and the next cohort dates, sent personally by the admissions team.