On completion of this seminar participants should be able to apply and evaluate the principles covered, read, comprehend and evaluate financial statements incorporating accounting information covered by IFRS 09. The new standard introduces more principles-based approach to classify and measure financial assets.
The new impairment model requires earlier and ongoing assessment of credit losses. Entities will have to determine and account for expected credit losses instead of waiting for an actual default.
The objective of this seminar is to provide to participants with the practical knowledge required in order to be able to perform the ECL tests and identify the elements of the FS that will be mostly affected by this. Additionally, the seminar will be based the evaluation of the ECL once these are calculated and their effect on the disclosure notes on the FS.
Prepares of financial statements, accountants, auditors and professionals involved in the interpretation and review of financial statements.
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