IFRS 9 is complicated. But it doesn’t have to be… Join us as we simplify the standard and work through principles practically so that we can bust the myth that IFRS 9 complicated.

This session looks to take the sting out of financial instruments, focusing on the impairment model called the expected credit losses or ECL! Financial instrument assets and liabilities have separate accounting requirements, and present an accountant with an array of options for classifying financial instruments, for e.g., amortised cost and fair value through profit and loss.

We will look to provide a clear understanding of the expected credit losses model requirements, whilst attempting to firmly establish the requirements through example calculations and accounting entries.
Any amendments proposed to IFRS 9 in 2025/2026 will also be addressed.