Financial Instruments: Impairment under IFRS 9
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Description
IFRS 9 covers a variety of topics on accounting for financial instruments including classification and measurement, impairment, derivatives, hedging, and derecognition. This course will focus on the impairment of financial instruments. IFRS 9 utilizes an expected credit loss model that incorporates past events, current conditions, and reasonable and supportable forecasts of the future. This model requires judgment in its application so this CPE-eligible eLearning (1.5 CPE) is a must!
This course is included in the following collections:
Learning Objectives
By the end of this course, you should be able to:
- Recall the scope of the impairment guidance
- Recognize the factors to consider in measuring expected credit losses
- Classify financial instruments into the correct stage for measurement of expected credit losses
Additional Information
| Last Updated | 01/01/2026 |
|---|---|
| CPE Credit | 1.5 |
| Field of Study | Accounting |
| Instructional Delivery Method | QAS Self Study |
| Knowledge Level | Overview |
| Prerequisites | None |
| Advanced Preparation | None |
| Expiration | This course, collection, or subscription expires one year from the date of purchase. The post-course assessment for each course must be satisfactorily completed, as evidenced by a passing grade of at least 70%, by the expiration date to be awarded any qualifying continuing professional education (CPE) credit. |
| Refund or Cancellation Policy | For more information regarding refunds, concerns, and program cancellation policies, please contact the GAAP Dynamics Support Team via email at support@gaapdynamics.com or call (804) 897-0608. |
$180
1h 30m
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