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Description

IFRS 9: Classifying and Measuring Financial Instruments and Provisioning for Credit Risk

Build the right reflexes for classifying and impairing financial instruments under IFRS

  • 1 day — 7 h
  • In-person or virtual
  • Foundation
  • Up to 6 participants

Financial instruments account for a significant share of the balance sheet and carry terminology that often discourages non-specialist teams. Classifying a loan, deciding whether an equity investment goes through profit or loss or through equity, calculating an impairment allowance on performing trade receivables: these decisions affect reported results and are rarely documented to the expected standard.

This one-day programme sets out the foundations of IFRS 9 for participants who are new to the standard. Seven hours cover the classification of financial assets and liabilities, the three measurement bases, the expected credit loss impairment model and the principles of hedge accounting.

Learning objectives

  • Identify the financial assets and liabilities presented in a balance sheet
  • Classify a financial asset according to the business model and contractual cash flow characteristics
  • Determine the applicable measurement basis and its effects on reported results
  • Calculate an impairment allowance under the expected credit loss model
  • Apply a provision matrix to trade receivables
  • Explain the rationale for hedge accounting and the conditions attached to it

What makes this programme different

The terminology of the standard is translated into everyday accounting language before any calculation
A trade receivables provision matrix is built from start to finish
Participants classify the instruments held on their own balance sheet

Programme

1Classification of financial instruments

Knowing which category each instrument belongs to

  • Financial assets and liabilities and the boundary with other balance sheet items
  • Analysis of the entity's business model
  • Review of contractual cash flow characteristics
  • Treatment of equity investments and equity instruments
  • Initial recognition and transaction costs

2Measurement and effects on reported results

Measuring and tracking instruments over time

  • Amortised cost measurement and the effective interest rate method
  • Fair value through profit or loss and fair value through other comprehensive income
  • Reclassifications and the conditions for changing category
  • Derecognition of assets and sales of receivables
  • Treatment of financial liabilities and renegotiations

3Impairment and hedging

Anticipating the loss rather than recording it after the event

  • Rationale of the expected credit loss model
  • Deterioration in credit risk and change in the measurement horizon
  • Provision matrix for trade receivables
  • Disclosures required on credit risk
  • Principles and conditions of hedge accounting

Who is it for

Accountants, financial controllers, treasurers, consolidation staff new to the subject and audit team members.

Prerequisites

No prerequisites

Dates & locations

36 scheduled dates between November 2026 and December 2027. Seats are confirmed in the order enquiries are received.

November 2026

December 2026

January 2027

February 2027

March 2027

April 2027

May 2027

June 2027

September 2027

October 2027

November 2027

December 2027

None of these dates suit you? We open additional sessions on request, and any programme can be run privately for your team.

Practical details

Before the programme
Online positioning questionnaire. Your development objectives are shared with the trainer, who tailors the practical case studies to your context.
Teaching methods
Theoretical input, workshops and practical case studies. Digital course materials and method sheets provided.
Assessment
Multiple-choice tests and role-play exercises. Assessment of learning at the start and end of the programme, with immediate and 60-day follow-up evaluations.
After the programme
One year of access to the e-learning platform. Self-assessment of the skills acquired and a 30-day follow-up session with your trainer.
How to register
Registration online or on the basis of a quotation.
Lead time
11 working days after confirmation of registration.
Accessibility
Accessible to people of determination. Contact our accessibility coordinator to design a suitable solution: contact@mpf-academy.ae
Start dates
Rolling intake: in addition to the scheduled sessions, this programme can start on request.