Achieving Optimal IFRS 9 Compliance

Going Beyond Compliance by Optimizing Your Implementation Effort and Financial Impact

IFRS 9 will have a substantial financial impact on banks and involve significant implementation challenges. But with optimal compliance, banks can achieve an acceptable financial impact in a way that minimizes effort but is still sufficiently prudent to ensure compliance. However, to achieve this goal, banks will need substantial support from technology. In this paper, we explore the software functionality needed to support the banks seeking optimal IFRS 9 compliance.

Course overview

Accounting for financial instruments is particularly challenging due to the volume of IFRS content, complexity of activity, and rapid changes that are occurring.

Join us for this 3-day course to increase your understanding of financial instrument accounting and disclosure requirements, receive clear and practical guidance on the new classification and measurement standard IFRS 9, learn about other upcoming changes to financial instrument accounting and prepare for your future financial reporting.

This course explains all standards that deal with financial instrument recognition, measurement, disclosure and presentation, including NEW IFRS 9. Applications will be illustrated with real-life financial statements and practical case studies. In addition, through analysis of enforcement actions, you will learn the financial instrument accounting areas that most commonly result in regulatory scrutiny and restatements for listed entities.

Summary of course content

  • Understand all standards relating to financial instruments, including NEW IFRS 9
  • Learn how to effectively meet disclosure requirements
  • Comply with fair value measurement and impairment guidance
  • Discover the areas that most commonly result in regulatory scrutiny and restatements
  • Develop strategies for the initial application of IFRS 9
  • Analyse the anticipated financial statement and systems impact of IFRS 9
  • Monitor the IASB’s plans and schedule for future financial instrument revisions
  • Prepare for implementation of upcoming new requirements
  • Put theory into practice with company case study exercises


This course provides an answer to the continuing and growing need for information and practical guidance in relation to IFRS financial instrument accounting, presentation and disclosure issues.

The course content will be updated to include the latest pronouncements and most recent accounting changes current as of the course date.

Who should attend?

  • Accountants at financial institutions
  • Financial Analysts
  • Portfolio Managers
  • Securities Analysts
  • Credit / Investment Banking
  • Senior Managers
  • Auditors of financial institutions
  • Banking regulators

Training Course Content

This training course follows a comprehensive course outline including the following modules:

Accounting for financial instruments – Applying IFRS 9 in banking

  • Conceptual Framework – Case studies
  • Deutsche Bank’s financial instruments recognition
  • Lehman Brothers repo 108
  • Applying hedge accounting: asset swap of an inflation-linked bond
  • Macrohedging (under IAS 39)
  • Erste Bank financial guarantee contracts restatement
  • Accounting for contingent convertibles (CoCos)
  • Financial assets impairment under IFRS 9

Deleveraging balance sheets and assessing consolidation – Applying IFRS 10 in banking

Case study: Equity method consolidation

Workshop: RBS’s securitisation with Blackstone

Workshop: Deutsche Bank consolidation analysis of ETFs and other investment funds

De-recognition in practice

Case study: Analysis of UBS’s structured entities disclosure – IFRS 12