ΠΕΡΙΓΡΑΦΗ

ΣΚΟΠΟΣ ΣΕΜΙΝΑΡΙΟΥ

Seminar’s goals

By the end of the seminar, participants will be able to:

Describe the key requirements of IFRS 9 “Financial Instruments” and identify the key implications for entities in the financial sector

Apply the new process for classifying financial instruments into the appropriate measurement categories of IFRS 9

Explain the key requirements of the new impairment model for financial assets

Apply the IFRS 9 impairment requirements to calculate the ECL for different types of financial assets (debt instruments) and the IFRS 9 requirements to determine the relevant accounting entries and measurement, due to modification and revision of cash flows

Adopt a professional approach regarding the implementation of IFRS 9, thus managing to face its relevant challenges. 

ΣΕ ΠΟΙΟΥΣ ΑΠΕΥΘΥΝΕΤΑΙ

This seminar is essential for professionals in the Financial Sector who would like to be informed of the new requirements and latest interpretations of IFRS 9, and the practical impact on their business. It will also provide insights to professionals who are involved in the financial statements preparation process and/or the provision of compliance services.

ΠΕΡΙΣΣΟΤΕΡΕΣ ΠΛΗΡΟΦΟΡΙΕΣ

Course Content

• Financial Instruments (FI) Advanced (15 min)
• IFRS 9 Classification & Measurement - Financial Sector (2 h)
• IFRS 9 Impairment - Financial Sector (2 h & 30 min)
• Derivatives, Embedded Derivatives & Financial Guarantees (50 min)
• Presentation and Disclosure (55 min)
• Questions (30 min)