IFRS 9, Financial Instruments superseded significant portions of IAS 39, Financial Instruments: Recognition and Measurement. This course explores the main provisions for accounting for equity investments and debt securities and other financial assets. The course also addresses issues unique to financial liabilities.
Prerequisites
No advanced preparation or prerequisites are required for this course.
Learning Objective
- Explore the recognition and measurement of financial instruments (both assets and liabilities) per IFRS 9, including the recording of any gains or losses.
- Discover the classification of equity investments and debt securities, and the resulting appropriate accounting treatment.
- Recognize when impairment of a financial instruments requires a write-down of the asset.
Last updated/reviewed: September 15, 2026
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Jennifer Louis
CPA, President of Emergent Solutions Group LLC
INTRODUCTION AND OVERVIEW
- Introduction and Overview of Accounting for Financial Instruments under IFRS 9 4:15
- Classification of Financial Assets 10:15
- Specific Financial Asset Classification Considerations 7:37
- Classification of Financial Liabilities & Impairment Considerations 4:44
- Expected Credit Loss Model 7:31
- Calculating Interest Income 1:19
- Presentation and Disclosure 4:49
- Hedge Accounting and Conclusion 7:24
CONTINUOUS PLAY
SUPPORTING MATERIALS
- Slides: Accounting for Financial Instruments under IFRS 9 PDF
- Accounting for Financial Instruments under IFRS 9 Glossary/Index PDF
REVIEW AND TEST
- REVIEW QUESTIONS quiz
- FINAL EXAM locked
