IFRS 9 Financial Instruments Application Course

Name: Advanced IFRS 9 Financial Instruments Application Training Course
Availability: InStock

Apply classification, expected credit loss and hedge accounting decisions to financial instrument portfolios.

IFRS 9 Financial Instruments Application Course

At a glance

Duration: 1 Week
Format: Classroom
Cities: Chicago, London, Abu Dhabi, Istanbul, Prague, Rome and more
Next session: 25 – 29 October 2026, Chicago
Average fee: 5,750 €

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Advanced IFRS 9 Financial Instruments Application Training Course

Overview

Advanced IFRS 9 Financial Instruments Application Training Course is a one-week course for financial reporting professionals, credit risk teams, controllers and auditors who leave with an IFRS 9 Instrument Assessment and Reporting File. Participants classify instruments, measure balances, build expected credit loss decisions, document hedges and prepare disclosures. The course connects accounting policy, risk evidence and reporting controls through portfolio cases. Agile Leaders Training Center develops IFRS 9 financial instruments application capability.

Who Should Attend

Teams responsible for financial instrument classification and measurement
Credit functions responsible for impairment data and estimates
Controllers responsible for entries, reconciliations and disclosures
Treasury teams responsible for hedging relationships
Auditors responsible for testing judgments, models and controls

The course assumes participants can interpret financial statements, credit information and present-value calculations, and it leaves out introductory bookkeeping and trading strategy.

Departments and Industries

The course supports departments and industries that recognize, measure, impair or hedge financial instruments.

Financial reporting, accounting policy and controllership
Credit risk, treasury and model governance
Banking, insurance and investment organizations
Energy, infrastructure and manufacturing organizations
Fintech, retail and professional services organizations

Learning Objectives

By the end of this course, participants will be able to:

Apply business-model and contractual cash-flow tests
Compare amortized cost and fair-value categories
Build expected credit loss staging decisions
Analyze forward-looking loss assumptions
Evaluate hedge accounting documentation
Build a controlled IFRS 9 reporting file

Course Agenda

Day 1: Scope and Classification

IFRS 9 Instrument Scope Decision Tree
Business Model Assessment Memo
Solely Payments of Principal and Interest Test
Financial Asset Classification Matrix
Financial Liability Designation Checklist

Day 2: Measurement and Derecognition

Initial Fair Value and Transaction Cost Schedule
Effective Interest Rate Amortization Model
Fair Value Through Other Comprehensive Income Reconciliation
Modification and Derecognition Decision Map
Measurement Journal Entry Control Sheet

Day 3: Expected Credit Loss Decisions

Expected Credit Loss Scope Register
Significant Increase in Credit Risk Indicator Matrix
Stage Allocation Decision Framework
12-Month and Lifetime Loss Measurement Model
Credit-Impaired Asset Assessment Memo

Day 4: ECL Governance, Hedging and Disclosure

Forward-Looking Scenario Weighting Table
ECL Data and Model Governance Checklist
Hedging Relationship Documentation File
Hedge Effectiveness Assessment Method
IFRS 7 Disclosure Evidence Map

Day 5: IFRS 9 Portfolio Application Practice

Exercise: Classify a Mixed Instrument Portfolio
Exercise: Build an Amortized Cost Schedule
Exercise: Assign ECL Stages and Scenarios
Exercise: Document a Cash Flow Hedge
Capstone Exercise: IFRS 9 Instrument Assessment and Reporting File

Practical Exercises

The course uses suggested activities to convert instrument terms, credit evidence and risk strategy into accounting conclusions.

Suggested activity: test debt instruments against business-model and cash-flow criteria
Suggested activity: calculate probability-weighted credit loss for a lending portfolio
Suggested activity: reconcile measurement changes and impairment allowances
Suggested activity: assemble hedge and disclosure evidence for reporting review

FAQs

Who suits IFRS 9 financial instruments application training?

Financial reporting professionals, credit risk teams, controllers, treasury staff and auditors suit the training. Participants should already interpret financial statements, credit information and present-value calculations.

How does IFRS 9 financial instruments training differ from general IFRS training?

IFRS 9 training applies classification, measurement, impairment and hedge accounting to instrument portfolios. General IFRS training surveys many standards with less depth in financial instrument judgments and models.

How are financial assets classified under IFRS 9?

Financial assets are classified using the business model for managing them and the contractual cash-flow characteristics, leading to amortized cost or fair-value measurement categories.

What distinguishes 12-month and lifetime expected credit losses?

12-month expected credit losses reflect lifetime shortfalls arising from defaults possible within the next twelve months, while lifetime expected credit losses reflect defaults possible over the instrument's expected life.

What evidence supports IFRS 9 hedge accounting?

Hedge accounting evidence identifies the hedging instrument, hedged item, risk, ratio, risk-management objective and method for assessing whether the relationship meets qualifying criteria.

Conclusion

Participants take back an IFRS 9 Instrument Assessment and Reporting File containing classification memos, measurement schedules, ECL decisions, hedge evidence and disclosure support. The file changes disconnected judgments into a traceable accounting process. It helps reporting, risk and audit teams reconcile conclusions, challenge assumptions and maintain review evidence.

credits: 5 credit per day

Course Mode: full-time

Provider: Agile Leaders Training Center

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Showing 21-40 of 75 events

Location	Dates	Duration	Mode	Price
Dubai	Week 04, 2027 25 – 29 January 2027	1 Week	Onsite	€4,500
Milan	Week 04, 2027 25 – 29 January 2027	1 Week	Onsite	€5,700
Muscat	Week 04, 2027 31 January – 4 February 2027	1 Week	Onsite	€5,700
Kuala Lumpur	Week 05, 2027 1 – 5 February 2027	1 Week	Onsite	€5,200
Phuket	Week 05, 2027 7 – 11 February 2027	1 Week	Onsite	€6,000
Zanzibar	Week 06, 2027 14 – 18 February 2027	1 Week	Onsite	€5,500
London	Week 08, 2027 22 – 26 February 2027	1 Week	Onsite	€5,700
Berlin	Week 08, 2027 22 – 26 February 2027	1 Week	Onsite	€5,700
Madrid	Week 09, 2027 1 – 5 March 2027	1 Week	Onsite	€5,700
Lisbon	Week 10, 2027 8 – 12 March 2027	1 Week	Onsite	€5,700
Vienna	Week 11, 2027 15 – 19 March 2027	1 Week	Onsite	€5,700
Manama	Week 11, 2027 21 – 25 March 2027	1 Week	Onsite	€4,700
Accra	Week 12, 2027 28 March – 1 April 2027	1 Week	Onsite	€4,100
Cairo	Week 13, 2027 29 March – 2 April 2027	1 Week	Onsite	€4,100
Dubai	Week 14, 2027 5 – 9 April 2027	1 Week	Onsite	€4,500
Amsterdam	Week 14, 2027 5 – 9 April 2027	1 Week	Onsite	€5,700
Abu Dhabi	Week 15, 2027 12 – 16 April 2027	1 Week	Onsite	€4,700
Casablanca	Week 16, 2027 19 – 23 April 2027	1 Week	Onsite	€4,100
Montreux	Week 16, 2027 19 – 23 April 2027	1 Week	Onsite	€7,500
Bali	Week 16, 2027 25 – 29 April 2027	1 Week	Onsite	€5,700

Frequently asked questions

What does this course cover?

OverviewAdvanced IFRS 9 Financial Instruments Application Training Course is a one-week course for financial reporting professionals, credit risk teams, controllers and auditors who leave with an IFRS 9 Instrument Assessment and Reporting File. Participants classify instruments, measure balances, build expected credit loss decisions, document hedges and p…

Are training dates available?

Yes. Available dates and destinations are listed in the course dates section on this page.

How can I register?

Choose an available date on this page and complete the registration form, or send a programme enquiry.

Can I download the course brochure?

Yes. Use the brochure download link provided on this page.

IFRS 9 Financial Instruments Application Course