IFRS 9 2015 is a course dedicated to the broad principles and the fine mechanics of new IFRS 9.
IFRS 9 2015 covers topics such as:
- The implications of IFRS 9 from both a "preparer" and a "user" perspective
- The broad principles and the fine mechanics of new IFRS 9
- The implication of the radical change from "incurred loss" to "expected loss" as a basis for impairment
- New criteria for asset classification, and how they might require a reassessment of existing business models
- The minefield of increased disclosure requirements, and how these could affect external perceptions and relationships
- Realignment of the accounting with real-world risk management
