IFRS 9 and Accounting for Financial Instruments Training Course

This five-day course builds specialist command of accounting for financial instruments under IFRS 9, the standard at the heart of reporting for banks, insurers and any organisation holding significant financial assets. It covers classification and measurement, the expected credit loss impairment model, hedge accounting and disclosure. Participants leave able to apply IFRS 9 with confidence to real instruments and portfolios, and to navigate its most demanding judgements.

Few accounting standards carry as much weight, or as much complexity, as IFRS 9. For banks and financial institutions it shapes the numbers that matter most: how assets are classified, how loans are provisioned, and how much capital sits behind them. Its expected credit loss model moved provisioning from looking backward to looking forward, and with that shift came judgement, modelling and scrutiny that finance teams are still mastering.

This course builds the command that IFRS 9 demands. It works through classification and measurement, the expected credit loss impairment model, and hedge accounting, grounding each in the instruments and portfolios that practitioners actually hold. It pays particular attention to the judgements regulators and auditors probe hardest, from the business model assessment to the staging and measurement of expected credit losses. Participants leave able to classify and measure financial instruments, build and interpret an expected credit loss approach, apply hedge accounting, and produce the disclosures IFRS 9 and IFRS 7 require, with the confidence to defend the judgements behind them.

By the end of this program, participants will be able to:

• Apply the scope and principles of IFRS 9.
• Classify financial assets using the business model and cash flow tests.
• Measure instruments at amortised cost, FVOCI and FVTPL.
• Account for financial liabilities under IFRS 9.
• Apply the expected credit loss impairment model.
• Stage exposures and measure expected credit losses.
• Apply hedge accounting and its requirements.
• Produce IFRS 9 and IFRS 7 disclosures.
• •Navigate the key judgements regulators and auditors probe.

This course is designed for:
•Accountants and financial reporting staff in banks
•Finance and treasury officers in financial institutions
•Central bank and regulatory staff
•Auditors of financial sector entities
•Risk and credit professionals
•Insurers and other holders of financial assets
•Consultants and advisers in financial reporting
•Finance staff implementing or reviewing IFRS 9

The course uses an applied, judgement focused methodology built for a technical standard. Each area is introduced concisely, then worked through examples and portfolio cases drawn from financial sector practice. Participants work through classification decisions, expected credit loss calculations and hedge documentation, and each day closes with a practical session.
•Expert led explanation of the standard
•Worked classification and measurement examples
•Expected credit loss calculation exercises
•Financial sector case studies
•A daily practical session and a final application clinic

Organizations that invest in this training for their teams will benefit from:
•Compliant, defensible accounting for financial instruments
•Sound, well evidenced expected credit loss provisioning
•Reduced audit, regulatory and capital risk
•Stronger disclosures that satisfy regulators and investors
•Better dialogue between finance, risk and audit
•More reliable numbers behind capital and provisioning
•Smoother IFRS 9 implementation and review
•Greater confidence from regulators and the market

Participants that enroll in this training will benefit from:

•Confidence to apply IFRS 9 to real instruments and portfolios
•Command of classification, measurement and impairment
•The ability to build and interpret expected credit loss approaches
•Stronger credibility with auditors and regulators
•Sharper judgement on the standard's hardest questions
•A scarce, highly marketable technical specialism
•Readiness to implement or review IFRS 9
•A practical toolkit of examples and checklists

At Strategic Revenue Africa, our certification goes beyond proof of attendance—it represents practical competence and measurable capability. Upon successful completion of our training programs, participants are awarded a Certificate of Completion from Strategic Revenue Africa, recognizing their ability to apply acquired knowledge in real-world settings. As an organization focused on architecting sustainable revenue and strengthening organizational performance, our certifications signal that participants are equipped with skills that drive results, not just theory.

A working knowledge of accounting and financial statements is assumed, and some familiarity with IFRS is helpful. The course suits professionals in banking, finance and audit. Our general IFRS course is a useful precursor for those new to the standards. A working command of English is sufficient.