Learn IFRS 9 - Financial Instruments

Learn IFRS 9 by examining recognition, measurement, and classification of financial instruments, impairment with expected credit losses, and hedging strategies such as cash flow and fair value hedges.

Explore how financial instruments create assets, liabilities, and derivatives such as forwards, futures, options, and swaps; learn how hedging and underlying value drive their accounting under IFRS 9.

Explore IFRS 9 financial instruments with a focus on equity and liabilities, classification under IFRS 32, and the substance over form principles affecting balance sheets, income statements, and cash flows.

Learn how IFRS 9 governs recognizing and measuring financial assets and liabilities, including initial recognition, impairment for future losses, and derecognition through transfer or extinguishment.

Explore IFRS 9 classification of financial assets into three categories: amortized cost, fair value through OCI, and fair value through profit or loss, building from IAS 39 concepts.

Explain IFRS 9 classification of financial assets and liabilities into amortized cost, fair value through OCI, and FVTPL, by business model and contractual cash flows.

Learn how IFRS 9 classifies financial assets as amortized cost, fair value through OCI, or fair value through P&L. Discover when debt assets may be reclassified, while liabilities are not.

Learn how IFRS 9 handles initial and subsequent measurement, transaction costs, and classify assets and liabilities into amortized cost, fair value through profit and loss, or fair value through OCI.

Explore how to recognize and measure compound financial instruments under IFRS 9, including the equity and liability split for convertible debt, present value calculation, and amortized cost unwinding.

IFRS 9 impairment applies forward-looking expected credit losses on debt instruments via a three-stage model: stage one, 12-month losses; stage two, lifetime losses; stage three, lifetime losses.

Understand IFRS 9 hedging and hedge accounting, including cash flow, fair value, and net investment hedges, and how effective gains go to OCI while ineffective losses hit profit or loss.

Learn IFRS 9 handling of financial instruments, including equity and debt split in convertible loans, opening liability, discounting at 10%, and fair value through profit or loss.

Analyze IFRS 9 treatment of a nine million loan: amortized cost versus fair value through P&L, and the impact of transaction costs and speculative forward contracts.

Under IFRS 9, classify financial assets into amortized cost, fair value through OCI, or fair value through P&L, based on SPPI criteria and whether held to collect or for sale.

Explain IFRS 9 classification of equity instruments as fair value through P&L by default or fair value through OCI for long-term investments; include initial and subsequent measurement and dividends.

Learn how IFRS 9 recognizes credit impaired loans at fair value (32 million) and measures lifetime expected credit losses, updating amortized cost as cash flows and risk assumptions change.

Analyze fair value measurement for a private non-controlling unlisted equity stake under IFRS 13, using a market-based approach and considering control, liquidation, and dividend factors.

Explain IFRS 9 asset classification by business model and SPPI criteria, guiding amortized cost, OCI, or P&L for debt instruments, and discuss equity designation to FVOCI with no recycling.

Assess whether a gas supply contract with egas is an own-use executory contract under IFRS 9, accounting for non-financial items, price adjustment, and net cash settlement exceptions.

Learn how to account for an interest-free two-year parent–subsidiary loan under IFRS 9, including present value, unwinding, finance income, and effects on investment in subsidiary and equity.

Analyze IFRS 9 case study on a related-party cash advance, debt covenants, and liability versus asset classification, highlighting IAS 24 disclosures and IAS 12 deferred tax.

Evaluate how the conceptual framework and IFRS 9 determine asset recognition and derecognition when a loan is sold with a retained 1 million and a 300,000 expected credit loss.