Introduction to IFRS 9 – Classification and measurement

Overview

This e-learning module provides learning for classification and measurement in terms of IFRS 9 financial instruments. In this it will look separately at the categories of financial assets, including the SPPI test, financial liabilities and derivatives as well as highlighting the impact for insurers.

The course is part of the curriculum IFRS for insurers and one of the modules to introduce the IFRS 9 implications. It is advised to start with these modules for IFRS 9 for insurers before starting the other modules on IFRS 9 in this curriculum.

This course will enable you to:

• understand classification and measurement of financial assets under IFRS 9;

• understand classification and measurement of derivatives under IFRS 9;

• understand when reclassification is applicable under IFRS 9; and

• understand how insurers will be affected by classification and measurement under IFRS 9.

For whom:

Our IFRS e-learnings are specifically designed for those in financial and actuarial functions within insurers. These modules are also of interest to those working within Reporting, Controlling, IT, Internal Audit, Risk, ALM / Treasury, Account Management and Tax

Subject Matter Expertise

The IFRS subject matter experts within our Capital Markets and Accounting Advisory Services group have designed the modules together with learning experts. They have extensive knowledge of and experience in implementing IFRS for insurers and other financial institutions. In designing the modules, they have focused on the relevance and impact of IFRS, in theory and in practice, for insurers specifically.

This e-learning course takes approximately 60 minutes to complete, and as such, it can provide 1 learning hour – 1 CPD point based on a 50-minute hour. Upon completion of this course, you can print the certificate of completion as an evidence that you undertook the course.

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Further information:

• Training hours: 60 minutes

• CPD: 1.0

• Language: English

• Topics: IFRS, Reporting
• Sector: Insurers

• Training method: E-learning

• Type: Single course

• Geographic relevance: Global