IFRS 9 for corporates
- Introduction: overview, scope, definitions, debt instruments, equity instruments
- Classification and measurement: decision tree, factors to consider, business model, SPPI test, financial assets and liabilities, derivatives
- Impairment: 3 stage approach, calculation of expected credit loss, provision matrix calculations
- Final quiz
- Introduction: overview, scope, definitions, debt instruments, equity instruments
- Classification and measurement: decision tree, factors to consider, business model, SPPI test, financial assets and liabilities, derivatives
- Impairment: 3 stage approach, calculation of expected credit loss, provision matrix calculations
- Final quiz
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