Seminar – IFRS 9

Course overview

The course covers in details the principle for measurement and recognition of leases as prescribed by

IFRS 9. IFRS 9 has replaced the old standard on financial instrument which was IAS 39. IFRS 9 provides solutions to many issues regarding the classification, recognition and measurement.

The course covers in details the principle for measurement and recognition of Financial Instruments under IFRS 9- Financial Assets as well as Financial Liabilities.

IFRS 9 is a relatively new standard which has replaced the old standard IAS 39 Financial Instruments. IFRS 9 is one of the most complex accounting standards and its introduction and implementation has very significant impact on the way accounting was done prior its introduction.

This course on IFRS 9 is a complete guide for those who want to learn the treatment of Financial
Instruments under IFRS 9.  The course includes complete lecture video on standard as well as several questions, solutions and case studies.

Who Should Attend

This course would suit anyone looking for additional basic accounting skills. These are skills that can help you make better decisions and advance in your career. It may be of particular interest to people in senior management and leadership roles, who lack an accounting background. This course is for all entrepreneurs, board members, company secretaries, directors, managers and high-level executives across all industry types.

Learning Outcome
By the end of the course, participants will be able to:

-> Learn the latest IFRS standard IFRS 9 – Financial Instruments

-> Classification of financial assets and liabilities

-> Recognition and measurement of financial assets and liabilities

-> Learn different measurement methods such as amortised cost, fair value through profit and
loss and fair value through other comprehensive income

-> Impairment of Financial Assets

-> Financial Instruments used as hedging tools

-> Difference between hedging and hedge accounting

-> Course includes several exercises / case studies to see how IFRS 9 applies to different
situations.

Course Content

1. Introduction to IFRS 9 (Financial Instruments)

2. Understanding the Financial Assets, Fin Liabilities and Equity Instruments

3. Recognition of Financial Assets and Liabilities and equity instruments

4. Difference between equity and liability, explained in detail

5. Initial Measurement of Financial Instruments and accounting treatment

6. Subsequent Measurement of Financial Instruments and accounting treatment

7. Alternative treatment of equity instruments

8. Executory contracts

9. IFRS 9 – Impairment of Financial Assets

10. IFRS 9 – Hedging and Hedge Accounting

11. Treatment of Loan Notes

12. Treatment of Bank Loans

13. Treatment of Equity Instruments

14. Several case studies on treatment of financial instruments

Trainer Information

Syed Muhammad Ali has over twenty years of working experience. During the twenty years of his career he has worked in Auditing, Banking, Telecom and Oil and Gas sector in different countries. He has got tremendous experience in Financial Reporting, Financial Management, Contract Management, Project Finance and Business Management.

Apart from his professional career, Mr. Ali has also been actively engaged in training and development of professionals since 2006. During all these years, thousands of delegates have benefited from his knowledge and expertise. He has exam focused approach helps his students to pass the exam in the very first attempt.
He is a corporate trainer and has provided training seminar to over 200 corporate clients including Fortune 500 companies.

His Accounting & Finance seminar are used by companies such as Amazon, Volkswagen, Disney, Nestlé, Reliance Group, Toyota Motors, Vodafone and many others. As a consultant he has worked on several projects including projects funded by the World Bank and the European Union.