IFRS 9: Financial Instruments (Interactive LIVE Recording)
Your simplest guide to understanding Financial Contracts, Hedges, Derivatives, Impairment, Expected Credit Loss & more.
Updated on Jun, 2025
Language - English
Finance and Accounting,Compliance,International Financial Reporting Standards(IFRS)
Lectures -31
Duration -5.5 hours
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Course Description
(We do not have the monotonous 'Face to Face' monologue videos, but highly interactive 'LIVE session' videos that help you to learn from the faculty and from the doubts asked by the participants, giving you the experience of attending a LIVE classroom batch.)
Welcome to a brand new way of learning IFRS!
Learn the concepts of IFRS 9 - Financial Instruments, with practical aspects of implementing this standard, filled with role-plays & case study-based discussions delivered by a subject matter expert, in a simple, easy-to-understand manner.
This course has been designed for students and professionals alike, with an equal focus on the accounting entries and their implications on the business.
Tricky concepts like hedge accounting, derivatives, the new expected credit loss method, impairment, and other advanced concepts have been explained for learners of all levels.
What makes this course unique?
You will learn how IFRS 9 is implemented in real-life scenarios with demonstrations on Excel. The course features two-way interactions between the faculty and the students: facilitating real-time doubt solving & conceptual clarity.
What will you learn?
Introduction to Financial Instruments, Need for Introducing the new standard & why it replaced IAS 39
What are Financial Contracts?
Classification of Financial Assets & Liabilities - Specific focus on differentiating b/w Equity and Liability
How Financial Instruments are recognised in financial statements
An Introduction to Derivatives
Impairment of Financial Assets: Different Approaches
The Basics of Hedge Accounting
This course includes:
4 hours of on-demand video
Full Lifetime Access
Access on mobile and TV
Certificate of Completion
Action Plan for Adoption
IFRS Interview Prep Guide
Goals
IFRS 9 - Financial Instruments.
Prerequisites
Basic accounting knowledge.
A desire to learn the real business impacts of accounting.
Curriculum
Check out the detailed breakdown of what’s inside the course
Introduction
31 Lectures
-
Introduction to Financial Assets and Financial Liabilities
15:12
15:12
-
Introduction to Financial Assets and Financial Liabilities: Hybrid Instruments
18:00
18:00
-
Contracts settled in own Equity Instruments
08:42
08:42
-
Introduction to Compound Financial Instruments
01:08
01:08
-
Classification of Financial Assets and Financial Liabilities
29:23
29:23
-
Condition 1: Business Model
11:09
11:09
-
Condition 2: Contractual cash flows represents SPPI
04:56
04:56
-
Fair Value or OCI option
05:23
05:23
-
Recognition and Measurement
31:34
31:34
-
Compound Financial Instruments
27:24
27:24
-
Subsequent Measurement
02:21
02:21
-
Amortised Cost and Effective interest rate
07:31
07:31
-
Derivatives
25:46
25:46
-
Derecognition
12:24
12:24
-
Revision of Part 1
17:40
17:40
-
Expected Credit Loss
13:30
13:30
-
Measurement of Expected Credit Loss
12:06
12:06
-
Expected Credit Loss Model (Approaches to Impairment)
05:11
05:11
-
Impairment Approach - General approach
14:02
14:02
-
Impairment Approach - Simplified approach
03:18
03:18
-
Revision
05:06
05:06
-
Introduction to Hedging & Hedge Accounting
10:38
10:38
-
Hedged Item
05:06
05:06
-
Hedging Instrument
03:33
03:33
-
Hedge Accounting - Qualifying Criteria
07:24
07:24
-
Hedging Relationships
01:56
01:56
-
Fair Value Hedge Accounting
03:47
03:47
-
Cash Flow Hedge Accounting
06:16
06:16
-
Net Investment Hedge Accounting
04:10
04:10
-
Disclosures
10:42
10:42
-
Differences between IGAAP, IFRS & Ind AS
10:03
10:03
Instructor Details
Ramanujam Narayan
Finance Transformation & Indian GAAP expert, Author, Fin Consultant, ESOP Specialist, Finance Mentor for SMEs / Startups!
Have been a Global Finance Controller, Accounting advisory expert, Indian GAAP professional, and IND AS / IFRS trainer + Significant subject matter expertise in IFRS implementation and training projects.
I am a subject matter expert in GAAP, be it IFRS, US GAAP or Indian Accounting Standards (IND AS). I am also an author, a consultant, a trainer and an adjunct professor with Jindal Global University.
I have trained over 1500 Finance Professionals in IFRS - via retail batches and in-house corporate batches in companies like HDFC Securities, Accenture, First Data, Gupshup Tech, etc. Have managed to maintain a success percentage of over 82% for Dip IFRS exam by my 300+ Dip IFRS exam applicants.
With over 11 years of industry experience and having donned the hat of a Fin Controller for Geometric Ltd & HCL Technologies Ltd., my clients and colleagues go by my word when it comes to implementation, compliance and advisory in the matters of financial reporting, year-end closing and M&As. My previous companies include Citigroup & TCS where I have led a role of transformation champion after a takeover.
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