IFRS 9 · Financial Instruments
11 chapters · 16 lessons · about 10 h 45 min
- 219 exercises
- 26 practical cases
- 38 workpaper missions
- 15 quizzes and exams
Your progress
0%0 / 16 lessons completed
Start the lesson
Chapter 1 · Scope of the standardThe scope of IFRS 9: what is in and what is out
Open the courseCourse outline
Each chapter, its lessons and your actual progress.
- Not startedClassifying a financial asset: three categories and the business modelLesson · 40 min
- Not startedThe contractual cash flow test (SPPI): a basic lending arrangement?Lesson · 40 min
- Not startedEquity instruments: the other comprehensive income election and the fair value optionLesson · 35 min
- Not startedThe effective interest rate and amortised costLesson · 45 min
- Not startedDebt instruments at FVOCI, FVTPL gains and modification of an asset's cash flowsLesson · 40 min
- Not startedInitial measurement and transaction costsCovered in the lesson “Recognising a financial instrument and measuring it on entry”
- Not startedTrade receivables at the transaction priceCovered in the lesson “Recognising a financial instrument and measuring it on entry”
- Not startedWrite-off of an uncollectable financial assetCovered in the lesson “Credit-impaired assets, cure, write-off and presentation of impairment”
- Not startedImpairment: expected credit losses and three stagesLesson · 50 min
- Not startedMeasuring the expected credit lossLesson · 45 min
- Not startedCredit-impaired assets, cure, write-off and presentation of impairmentLesson · 50 min
- Not startedThe simplified approach and the provision matrixLesson · 45 min
- Not startedBoundary with IAS 32Covered in the lesson “Classifying a financial liability: amortised cost by default and its exceptions”
- Not startedPointer to IFRS 7 disclosuresCovered in the lesson “Credit-impaired assets, cure, write-off and presentation of impairment”
- Not startedPointer to IFRS 13 fair valueCovered in the lesson “Recognising a financial instrument and measuring it on entry”
- Not startedReceivables and contract assets of IFRS 15Covered in the lesson “Recognising a financial instrument and measuring it on entry”
- Not startedLease receivables and lease liabilitiesCovered in the lesson “The simplified approach and the provision matrix”
Mastery by skill
The eight dimensions measured on your answers in this standard.
No answer in this standard yet: your skills will appear after your first exercises.
Next activity
Start with: Scope of IFRS 9 and main exclusions
New concept: the lesson first, then the exercises.
30 min
Cases and workpapers in progress
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Exercises come back at growing intervals, so that the rule stays learnt.
Where you stand
Your progress in each workspace of the standard, from your actual work.