IFRS hot topic new standards

IFRS 9 Financial Instruments (for Corporates)

  • Introduction: overview, scope, definitions, debt instruments, equity instruments
  • Classification and measurement: decision tree, factors to consider, business model, SPPI test, financial assets and liabilities, derivatives
  • Impairment: 3 stage approach, calculation of expected credit loss, provision matrix calculations
  • Final quiz

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IFRS 15 Revenue from Contracts with Customers

  • Introduction: scope
  • The Five-step approach:
    • STEP 1 – Identify the contract with the customer
    • STEP 2 - Identify the performance obligations in the contract
    • STEP 3 - Determine the transaction price
    • STEP 4 - Allocate the transaction price
    • STEP 5 – Recognize revenue
  • Final quiz

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IFRS 16 Leases

  • Introduction: scope
  • Definition: identifying a lease, separating components of a contract, combination of contracts
  • Lessee accounting: lease liability, right-of-use asset
  • Lessor accounting: operating and finance leases, classification indicators
  • Lease term, exemptions, sublease
  • Final quiz


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