IFRS 9: Financial Instruments

Accounting for financial instruments under IFRS can be complex. Our IFRS 9 CPE courses provide a structured learning path through the major recognition, classification, measurement, impairment, derivatives, and hedge accounting requirements of IFRS 9, Financial Instruments.

This comprehensive collection includes five self-study courses eligible for 7.0 CPE credits. The courses explain how financial assets and financial liabilities are classified and measured, how the expected credit loss model works, how derivatives and embedded derivatives are accounted for, and when hedge accounting may be applied. Practical examples help connect the requirements of IFRS 9 to common financial instruments and transactions.

Topics covered include:

• Classification and measurement of financial assets and liabilities
• The IFRS 9 expected credit loss model
• Derivatives and embedded derivatives
• Hedge accounting requirements and strategies
• Recognition, measurement, presentation, and related reporting considerations

Further details

The collection begins with the architecture of IFRS 9, Financial Instruments so learners can see how classification and measurement, impairment, derivatives, hedge accounting, and derecognition fit together. It then takes a deeper look at the classification and measurement of financial assets and financial liabilities, including initial measurement, subsequent measurement, reclassification of financial assets, and use of the fair value option when the requirements are met.

Credit impairment receives separate attention through IFRS 9's expected credit loss model. The training explains how the impairment framework differs from an incurred-loss approach and how the accounting changes as credit risk evolves. The derivatives courses then address both freestanding and embedded derivatives, helping learners understand when derivative accounting applies and how those instruments affect profit or loss and other comprehensive income.

The collection concludes with hedge accounting, connecting risk-management strategies to the qualifying criteria, documentation, effectiveness, and accounting consequences of hedging relationships. The result is a progression from the basic classification of a financial instrument through some of the most technically demanding areas of IFRS 9.

Who will benefit

These IFRS 9 CPE courses are designed for accountants, treasury and financial reporting professionals, and auditors who work with financial assets, financial liabilities, credit-loss estimates, derivatives, or hedging activities. They are especially useful for professionals who need more than a high-level overview and want to understand how the major IFRS 9 models interact across the life cycle of a financial instrument.

Value proposition

Purchase all 5 courses for $499 instead of $840 if purchased separately—a savings of $341.

Interested in group discounts? Contact us today to learn more.