IFRS 9 - New accounting Rules for Financial Instruments

  • Icon Sur demande
  • Icon 8 h
  • icon Cours du jour
  • Icon English
  • Icon BQ082CJ
475,00 EUR

*

(+3% TVA)
*Prix d'inscription de base, variable selon options choisies.

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

Vous souhaitez rester à jour sur notre offre de formation ?

Vous avez une question ?
Nous avons des réponses !