IFRS 9 Financial Instruments

Course Overview

IFRS 9 Financial Instruments has been effective for periods beginning on or after 1 January 2018 and replaced IAS 39 Financial Instruments: Recognition and Measurement. It has a logical, principles-based approach to classification of financial assets based on the business model and nature of cash flows. The forward-looking impairment model requires timely recognition, and ongoing assessment of expected credit losses. The hedge accounting requirements are principles-based and aligned to common risk management practices.

This two-day course provides an in-depth analysis of IFRS 9 to enable participants to apply the accounting requirements for financial instruments. There is extensive use of examples and case studies to explain the application of the standard.

Who Should Attend?

The course is useful for preparers and users of financial statements of banks and similar financial institutions, and corporates, in particular those dealing with financial instruments:

  • Finance Staff
  • Treasury Staff
  • Operations Staff
  • Risk Management
  • IT or Compliance Departments
  • Regulatory Staff
  • Analysts
  • IT Staff involved with change/transformation
  • A basic understanding of financial statements under any GAAP is a pre-requisite.

Learning Outcomes

To enable participants to obtain an in-depth understanding of the requirements of IFRS 9 as applicable to banks and similar financial institutions, and corporates:

  • Classify and measure the financial assets and liabilities, including derivatives and embedded derivatives in accordance with IFRS 9
  • Evaluate the principles of fair value measurement in IFRS 13
  • Apply the principles in relation to de-recognition of financial assets
  • Measure the impairment loss on loans and other financial assets under the expected credit loss model in IFRS 9
  • Apply the hedge accounting model in IFRS 9 and learn how it is aligned to common risk management practices compared to IAS 39
  • Review the quantitative and qualitative disclosures for financial instruments required by IFRS 7
Earn 16 hours CPD points for attending this event!
Saket is a financial trainer and consultant based out of London. He has designed and facilitated workshops for finance professionals from over 50 countries in Europe, Middle East, Africa and Asia. Saket specialises in financial reporting and analysis (IFRS/IPSAS), financial instruments, corporate finance and CFA® exam preparatory courses. He has spent considerable time working, advising...

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Terms and Conditions

Payment Methods: Kindly note that payment is required no later than 14 days from invoice date. In the event of nonpayment, Masterclass Events reserves the right to cancel the booking and the full amount under disagreement will be due and payable.

Confirmation Details: Upon reception of your booking, we will e-mail each registered person our delegate confirmation pack. This pack will include venue information with a map and specific event details. If you have not received confirmation within one week of booking, kindly contact us on 012 654 8615 for assistance. Delegate fees include all workshop materials, lunch and refreshments for each day. Please note that hotel accommodation and travel are not included in the price. We can offer travel and hotel booking assistance if required. If you require any travel assistance please contact us.

Cancellation and Transfer Policy: Delegates unable to attend the event may send a substitute delegate in their place. Please send written details of substitution. Written cancellations must be received more than 10 working days prior to the date of the event and will be liable for 50% of the event fee. Failure to cancel, or cancellations received 10 working days or less prior to the event date, will result in liability for the full event fee. Masterclass Events reserves the right to alter the program and speaker details without notice.

R13 495.50 (VAT Excl) per delegate

Group Discounts
3+ delegates: 10% group discount
5+ delegates: 15% group discount

Bookings are confirmed upon receipt of signed registration form. All prices are exclusive of 15% VAT.

There is a R605 per day surcharge for Kosher & Halaal Meals.

Payment Methods:
Kindly note that payment is required no later than 14 days from invoice date. In the event of nonpayment, Masterclass Events reserves the right to cancel the booking and the full amount under disagreement will be due and payable.

Event Details
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I would definitely recommend this course to my colleagues and would like to attend courses that are presented by Masterclass.

FirstRand Bank


The organisers are very professional and really caring. Felt really valued as a delegate.



I would recommend you to anyone. Excellent coordination of the event.

Anglo Platinum