IFRS 9 Financial Instruments Course in Kuala Lumpur

Applying IFRS 9 with Confidence Across Classification, Impairment, and Hedge Accounting

IFRS 9 significantly changed the accounting for financial instruments, particularly in the areas of classification and measurement, expected credit losses, and hedge accounting. For finance professionals, accurate application requires a strong understanding of how IFRS 9 interacts with related standards such as IAS 32, IFRS 7, and IFRS 13.

The IFRS 9 Financial Instruments course provides participants with a practical framework for identifying, classifying, measuring, derecognising, impairing, and hedging financial instruments. Across five days, participants work through the business model and SPPI tests, ECL staging and measurement, derecognition scenarios, reclassification requirements, hedge accounting principles, and disclosure obligations.

The programme combines technical guidance with practical exercises to help participants apply IFRS 9 consistently and communicate its financial reporting implications with greater clarity.

You'll Learn How To

• Understand the financial instruments framework under IAS 32, IFRS 7, IFRS 9, and IFRS 13.
• Distinguish financial assets, financial liabilities, and equity instruments.
• Apply the debt-versus-equity classification principles.
• Classify financial assets using the business model and SPPI tests.
• Measure assets at amortised cost, FVOCI, or FVTPL.
• Account for financial liabilities and derivatives.
• Understand embedded derivatives and financial guarantee contracts.
• Apply derecognition principles to financial assets and liabilities.
• Assess risk and reward transfer and control.
• Apply reclassification rules when business models change.
• Recognise and measure 12-month and lifetime expected credit losses.
• Apply the three-stage ECL model.
• Use the simplified approach for trade and lease receivables.
• Understand qualifying hedge relationships.
• Evaluate hedge effectiveness and hedging costs.
• Prepare IFRS 7 disclosures relating to financial instruments.