IFRS 9 Classification and Impairment
This webinar forms part of the 2025 IFRS Programme.
Description
This webinar examines the key elements of IFRS 9, including the classification, measurement, and impairment of financial instruments. Participants will learn about the standard’s principles for classifying financial assets and liabilities and the use of an expected credit loss model for impairment. Practical examples will be shared to illustrate the standard’s impact on financial reporting and risk management strategies.
This webinar provides one-hour of CPD and forms part of the 2025 IFRS Programme, delivered by Saket Modi.
Delegates places are interchangeable with colleagues from the same organisation.
Content
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Classification of financial assets and financial liabilities
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Amortised cost
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Fair value through profit and loss
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Fair value through other comprehensive income
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Business models criteria
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Solely payments of principal and interest on outstanding principal
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Impairment of financial assets
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Application of expected credit loss approach
Presenter
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Saket Modi Expert Trainer at the School of International Financial Services |
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Saket Modi is a financial trainer and consultant based out of London. He has developed and facilitated workshops for finance professionals from over 50 countries in Europe, Africa, Americas, Middle East and Asia. Saket specializes in financial reporting and analysis (IFRS/IPSAS)\, including financial instruments and insurance accounting. He has spent considerable time working, advising and training in matters relating to IFRS, and delivered workshops for corporates, banks and similar financial institutions, public sector organisations, and professional services firms. Saket has written material on IFRS Accounting for Financial Instruments for Institute of Chartered Accountants in England and Wales and was invited by the International Auditing and Assurance Standards Board® (IAASB®) to present on IFRS 9 at their board meeting in New York. In addition, he has spoken at conferences and events organized by professional bodies and management associations. Saket has previously worked with Lloyds Bank, Ernst & Young and PricewaterhouseCoopers. In addition to being a member of the Institute of Chartered Accountants of India, Saket holds IFRS certificate from the Institute of Chartered Accountants in England and Wales (ICAEW) and IPSAS Diploma from the Chartered Institute of Public Finance and Accountancy (CIPFA). He has an MSc in Multinational Accounting and Financial Management from UK and is a CFA® charterholder. |