Introduction to IFRS 9 – Impairment of financial instruments
Overview
This e-learning module provides the fundamentals relating to impairment under IFRS 9 financial instruments and introduces the participants to new concepts under IFRS 9 such as the expected credit loss model, but also insight into differences in impairment under IFRS 9 compared to IAS 39 and disclosures needed around impairment as required by IFRS 9.
Different modules in the IFRS for insurers curriculum cover the different subtopics of IFRS 9 (classification, measurement, impairment and hedge accounting). In this e-learning the focus is on the requirements for impairment and an overall understanding based of the other modules is expected for this e-learning.
This course will enable you to:
gain a high level understanding of what the expected credit loss model is;
understand impairment disclosures; and
understand implementation issues.
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
