IFRS 9 Starter Pack: Credit Risk & ECL Basics (English)

Name: IFRS 9 Starter Pack: Credit Risk & ECL Basics (English)
Rating: 4.3 (33 reviews)

Created byTaipa Gibon Huchu

Last updated 11/2025

English

What you'll learn

Finance and accounting students curious about IFRS 9 (English)
Credit risk analysts and auditors starting their careers (English)
Credit risk analysts and auditors starting their careers (English)
Data analysts preparing to work with IFRS 9 models (English)
Anyone interested in how banks measure and report credit risk (English)

Course content

10 sections • 111 lectures • 10h 38m total length

IFRS-9 Financial Instruments A Comprehensive- Introduction2:31
Core Components of ECL2:22
IFRS 9 Financial Instruments Understanding the Scope2:08
Forward Looking vs Incurred Loss Models2:13
Lecture Probability-of-Default (PD) Basics1:57
Loss Given Default (LGD) Basics2:10
Exposure-at-Default (EAD) Basics1:58
Putting It Together The (ECL) Formula2:06

IFRS 9 Credit Impairment Overview of Staging Rules2:09
Significant Increase in Credit Risk (SICR)2:17
Default Definition under IFRS-92:16
Worked Example Staging a Loan Portfolio1:55
Macroeconomic Scenarios in IFRS-92:03
Management Overlays in Expected Credit Loss Modelling1:59
IFRS 9 vs Basel IRB2:22
Governance and Model Risk Management2:18
Excel Mini ECL Model2:29
IFRS 9 Expected Credit Loss Course Summary and Next Steps2:12
Extra Lecture 2 IFRS-9 Case Study COVID-192:08
Extra Content IFRS-9 Interview Preparation and Real World Applications2:19
IFRS 9 Practice Test: Credit Risk, Staging & Expected Credit Loss (ECL)

Three Pillar Overview5:36
Classification Pillar5:15
ECL Calculation & Reporting2:39
Regulatory ECL Reporting5:03
12-Month Expected Credit Loss (ECL)3:35
ECL Profit and Loss5:38
Lifetime Expected Credit Loss (ECL)4:57
Advanced Portfolio Aggregation & Risk Insights4:17
Lifetime Expected Credit Loss (ECL)4:57
IFRS 9 Regulatory Reporting & Disclosures8:02
Sensitivity Analysis and Section Conclusion5:24
Model Validation and Monitoring7:28
ALL Overview Evaluation Performance4:58
AUC, c-Statistic ROC4:51
Performance Summary4:37

Performance and Observation Window4:21
Vintage Analysis4:45
Wholesale Variables4:39
Retail Credit risk Modelling4:25
Data Quality4:11
IFRS-9 Credit Risk Modelling7:50
IFRS-9 Credit Risk Modelling in Excel5:58
Introduction to IFRS-9 and PIT-PD Excel8:23
Workbook Overview7:07
Data Quality Summary4:08
Raw Data DEMO6:26
Macro-economic Variables6:04
Control Sheet4:53
Scaling Transformation3:01
Staging Significant Increase in Crdit Risk (SICR)4:24
ECL Calculation3:53
End-to-End ECL3:20

Credit Risk Modelling Foundations10:03
Building a Model Ready Dataset for PD LGD and EAD9:44
Developing and Calibrating PD, LGD and EAD Models10:00
Scenario Based Forecasting and IFRS 9 Staging9:04
ECL Computation and Portfolio Reporting9:07
ECL Sensitivity Stress Testing in ICAAP Integration10:01
Model Monitoring and Backtesting Framework7:09
IFRS 9 Model Recalibration and Redevelopment Strategy5:02
Full IFRS 9 Model Lifecycle and Basel 3.1 Integration4:32
IFRS 9-End-to-End Modelling Framework Summary4:45

Data Quality DEMO5:20
Model Rerun and Adjustments DEMO3:10
Model Validation and Performance Measurement DEMO2:40
Data Preparation & Model Development Overview DEMO3:56
Model Evaluation & Performance Overview DEMO3:12
IFRS-9 Credit Risk Modelling in Excel5:58
Introduction to IFRS-9 and PIT PD Excel8:23
Workbook Overview DEMO4:08
Raw Data DEMO6:26
Macro-economic Variables DEMO6:04
Control Sheet DEMO4:53
Scaling Transformation DEMO3:01
Staging Significant Increase in Credit Risk DEMO4:24
ECL Claculation DEMO3:53
End to End ECL DEMO3:20

Overview of Current Financial Market Issues10:20
Monetary Policy, Inflation and Interest Rate Risk10:40
Climate Risk and Green Finance8:10
Geopolitical and Sovereign Risk8:43
Technology FinTech and Digital Transformation7:35
Cryptoassets and Decentralised Finance-DeFi8:09
Explore crypto assets and DeFi, including tokens, smart contracts, and decentralized exchanges, and examine valuation, custody, regulation, cyber risks, and systemic exposures for risk professionals.
Systemic Risk and Macroprudential Policy8:40
Regulatory Developments and Basel 3.1/ Basel-IV10:14
Market Liquidity Funding and Central Bank Interventions10:42
The Future of Risk Management10:59

Requirements

No prior IFRS 9 or credit risk experience needed
Basic understanding of finance or banking is helpful but not required
Enthusiasm to learn and apply IFRS 9 concepts

Description

This course contains the use of artificial intelligence.

Are you new to IFRS 9 and want to quickly understand how banks and financial institutions account for credit risk?

This Nano course is your fast-track introduction to IFRS 9. In just 1 hour, you’ll learn the foundations of credit risk under IFRS 9, including:

Why IFRS 9 replaced IAS 39 after the financial crisis
The three pillars: Classification & Measurement, Impairment, Hedge Accounting
Key credit risk metrics: Probability of Default (PD), Loss Given Default (LGD), Exposure at Default (EAD)
How IFRS 9 uses Expected Credit Loss (ECL) to estimate provisions
The Three Stages of IFRS 9 (12M, Lifetime, Default) explained with examples
A roadmap to how banks model PIT PD, Lifetime PD, and ECL

This course is designed to be beginner-friendly. You don’t need prior accounting or risk modelling knowledge — just curiosity and the desire to learn.

By the end of the course, you’ll have a solid foundation in IFRS 9 and be ready to take the next step into practical modelling with SAS, Python, or Excel.

This Nano is part of the CodeToCash IFRS 9 Series — start small, and then advance to the full flagship course where we build IFRS 9 models step by step. This course will create a solid foundation for you.

Who this course is for:

Explain why IFRS 9 replaced IAS 39 (English)
Understand the three key principles of IFRS 9 (English)
Describe PD, LGD, EAD, and how they drive ECL (English)
Distinguish between Stage 1, Stage 2, and Stage 3 loans (English)
Recognize how IFRS 9 links credit risk models to financial reporting (English)

IFRS 9 Starter Pack: Credit Risk & ECL Basics (English)

What you'll learn

Explore related topics

Course content

Introduction to IFRS 9 and Risk Parameters (PD, LGD and EAD)8 lectures • 17min

Staging , Macroeconomic Scenarios and Basel Comparison and ECL Calculation12 lectures • 26min

Further learning of IFRS 9 Modelling15 lectures • 1hr 17min

Modelling Variables, Data Preparation and Modelling17 lectures • 1hr 28min

End-to-End Modelling Framework10 lectures • 1hr 19min

Data sources, Governance, and Controls6 lectures • 1hr 5min

Reporting , Tools and Implementation Pathway10 lectures • 53min

EXCEL Demonstration15 lectures • 1hr 9min

Global Financial Outlook 2025 — Implications for Credit Risk & IFRS 910 lectures • 1hr 34min

Extended Learning : ECL calculation End-to-End process DEMOS8 lectures • 1hr 9min

Requirements

Description

Who this course is for: