Applying IFRS: IFRS 9 - Financial Instruments for Non-Financial Entities
The objective of IFRS 9 is to establish principles for the financial reporting of financial assets and liabilities that provide relevant and useful information to users of financial statements. This course explores how IFRS 9 supports better assessment of an entity’s future cash flows by focusing on the amounts, timing, and uncertainty involved. With a strong foundation in classification, measurement, impairment, and hedge accounting, IFRS 9 plays a key role in modern financial reporting.
Designed for accounting professionals and finance teams, this course will help you understand and apply IFRS 9 principles in practice. You’ll learn how the standard differs from previous guidance, how to assess financial instruments, and how to align your reporting processes with IFRS 9 requirements.
3 activities • 1 videos • duration: 1h 41m
Finance Educator
As a senior finance professional with extensive corporate reporting experience and over a decade of financial reporting and accounting experience, Tess has led the implementation of numerous complex accounting standards, including the full implementation of IFRS for a large public corporation. Her accounting experience encompasses a broad range of areas including: internal controls over financial reporting, consolidation, M&A and equity accounting, foreign currency hedging, process improvement, Canadian and U.S. taxation, not-for-profit reporting, and audit. Throughout her career, Tess has also led a variety of training sessions ranging from accounting and regulatory standards to personal finance.
Provincial regulators of CPAs in Canada do not require that independent providers of CPD be approved to offer courses. Instead, individual CPAs are responsible for assessing whether a CPD activity meets their requirements, and may take activities from any source provided those requirements are met.
Every course offered on LearnFormula is delivered by a qualified subject matter expert or learning organization, and advances learning objectives that are relevant to the responsibilities or professional competencies of Canadian CPAs. All activities on LearnFormula are quantifiable in terms of hours, and are also verifiable, in that users receive documented evidence of their attendance via a certificate of completion after finishing a course (and this certificate is stored by LearnFormula indefinitely). Nearly 100,000 Canadian CPAs successfully satisfy their CPD requirements via LearnFormula on an annual basis.
Good information. Might be better with real life examples.
Good presentation slides
great course - good coverage - could easily have been a 5 hour lecture with in depth examples. Following should be added - impairment of financial liabilities, different types of derivatives, effective interest calculation for FI.
good course
