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Amatle Institute

Courses

IFRS 9 Financial instruments

Classification, measurement and the expected credit loss machinery.

Curriculum

What this course covers.

Twelve lessons, in the order you work through them, from classification through to hedge accounting. This is the syllabus; lessons publish on a rolling basis and your library will show exactly what is ready as each one publishes.

  1. IFRS 9 in one lesson: classification, impairment, hedging8 min
  2. Classification: the business model and the SPPI test12 min
  3. Amortised cost and effective interest rate mechanics10 min
  4. FVOCI and FVTPL: when, why and what moves where10 min
  5. Expected credit losses: the three-stage model12 min
  6. Measuring ECL: PD, LGD, EAD and forward-looking information12 min
  7. Significant increase in credit risk: the stage 2 trigger10 min
  8. The simplified approach: ECL for receivables8 min
  9. Derecognition of financial assets10 min
  10. Financial liabilities and own credit risk8 min
  11. Hedge accounting essentials12 min
  12. IFRS 9 for insurers: living alongside IFRS 1710 min

Buying

R1,950, twelve months, when it opens.

R1,950

Not yet open for enrolment

The price and access period are the same as every other course, twelve months from purchase. This course opens for enrolment once its first lessons are in the library.

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Questions

Before it opens.

Who is this course for?

Accountants and actuaries who classify, measure or impair financial instruments under IFRS 9, including those working alongside IFRS 17.

Why is this not open yet?

Amatle Institute does not sell a course before its lessons are ready. This one is priced and built, and opens once the first lessons are in the library.

Will the price change once it opens?

No. Every course is R1,950 for twelve months, the price stated on this page.

Does this count towards CPD?

No. Amatle Institute is not an accredited CPD provider. You receive a certificate of completion naming the course and the date, and whether your professional body accepts it is for you to confirm with that body.