IFRS 9: Addressing Each Phase of the Replacement of IAS 39 with IFRS 9 2015

IFRS 9: Addressing Each Phase of the Replacement of IAS 39 with IFRS 9 2015 is a conference dedicated to the implementation and understanding of the three phases under IFRS 9; classification and measurement, impairment and hedge accounting.

Key Topics

• Introduction
  • Reviewing the transition from IAS 39 to IFRS 9 and what this means for the organisation
• Classification and measurement
  • IFRS 9 classification approach implementation into systems
  • Implementing the financial asset classification and measurement logic under IFRS 9
  • Impact on business
• Hedge accounting
  • Understanding whether to adopt hedge accounting standards under IFRS 9
• Impairment
  • Models for impairment implementation
  • Differences between IFRS 9 and existing IRB models
  • Performance of IFRS 9 models
  • Calculating lifetime expected losses
  • Sourcing granular data for impairment calculation
  • What is defined as significant credit deterioration?
  • Developing macro economic aspects of IFRS 9
• Outlook
  • A forward look over the next 12-18 months
  • Understanding how to align a forward view with a historical view

Who should Attend

Senior attendees from financial institutions both the buy and sell side including accounting and risk management professionals.