Lesson · IFRS 9
FVOCI and FVTPL: when, why and what moves where
A preview of this lesson in IFRS 9.
14 minutes Standard as at 27 October 2026
Free · one email a week
IFRS and SAM, one requirement at a time
Each week you get the Institute's new articles: one requirement of IFRS 17, IFRS 9, IFRS 15, IFRS 18 or SAM, worked on a South African case. You start with the free IFRS 18 readiness checklist, ten areas to work through before IFRS 18 takes effect, each with its paragraph reference.