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Courses/Accounting & Tax/IFRS

IFRS 9: Financial Instruments

Applying IFRS: IFRS 9 - Financial Instruments for Non-Financial Entities

Created byTess Ng
4.6
(223 reviews)
BeginnerUpdated Apr 12, 2025
IFRS 9: Financial Instruments

What You'll Learn

check_circleUnderstand the purpose and scope of IFRS 9.
check_circleClassify financial assets and liabilities accurately.
check_circleApply the expected credit loss model for impairments.
check_circleExplore the principles of hedge accounting.
check_circleCompare IFRS 9 to previous standards.
check_circleImprove financial reporting of future cash flows.

About This Course

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.

Your Instructor

Tess Ng
Tess Ng

Finance Educator

menu_book6 courses
star2,791 reviews

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.

Credit Information

Is this course eligible for my CPD requirements as a Canadian CPA?

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.

What Students Are Saying

4.6
Student's Choice
223 reviews

Frequently Asked Questions

We are a registered provider with 327+ associations and regulatory bodies worldwide. We operate across 29 global markets including Canada, the US, Australia, and the UK. Every course page clearly displays its specific accreditations. Upon completion, you receive a professional certificate that can be validated online. Our certificates include all necessary accreditation details, credit hours, and completion dates, and are formatted specifically to meet the submission requirements of most global regulatory bodies.