Welcome to the IFRS 9 Financial Instruments, Part 4: Impairment e-learning module

  • This module covers the background, scope and principles relating to the impairment requirements of IFRS 9 and the application of this Standard. By completion of this module, you will be able to:

    • Determine items that will fall in the scope of IFRS 9 impairment guidance, which will require an expected loss to be recognized
    • Correctly apply IFRS 9's general approach to recognition of expected credit losses (i.e., 12-month versus lifetime expected credit losses). This includes application to loan commitments; financial guarantee contracts; financial assets measured at fair value through other comprehensive income; and modified financial assets
    • Identify when there has been a significant increase in credit risk that requires lifetime expected credit losses to be recognized
    • Identify and apply the exception to the general approach; and all simplifications and accounting policy choices with regard to the general approach and
    • Apply the principles for measuring expected credit losses.

    The duration of this module is about 1.5 hours and there is an assessment at the end of the module to test your knowledge.

    Please click Download button to download the module.

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