IFRS 9 - New accounting Rules for Financial Instruments
-
Sur demande
-
8 h
-
Cours du jour
-
English
-
BQ082CJ
Objectives
After the training the participant shall be able to:
identify recent changes and ongoing projects
evaluate the impacts
prepare for changes by anticipating them
Programme
Presentation of the reform
The reasons for the implementation of IFRS 9
The structure and underlining of the reform
Classification and valuation of financial instruments
The different portfolios of assets
The different portfolios of liabilities
The rules of depreciation
Notion of expected loss and proven loss
Accounting for the expected loss 12 months
Accounting for the expected loss at maturity
Depreciation of credits
Hedging operations
The conditions of eligibility of the cover
Accounting treatments
Target Audience
Anyone interested in the evolution of IFRS accounting standards for banks. Statutory auditors and their collaborators.
Lieu
-
Chambre de Commerce Luxembourg7, rue Alcide de Gasperi
L-1615 Luxembourg
Luxembourg - Calculer l'itinéraire