IFRS 9 Disclosures (also for banks accounting under Decree No. 501/2002 Coll.)

Who are the intended participants?

• Employees preparing financial statements or annual reports in companies presenting financial statements under IFRS.
• Employees preparing financial statements or annual reports in banks presenting financial instruments under IFRS in accordance with the new requirements of Czech accounting standards.

Programme

• Summary of IFRS 9/IFRS 7 requirements for disclosures on financial instruments.
• Changes in classification and measurement, impairment and hedge accounting brought on by the application of IFRS 9.
• Examples of tables in the notes under IFRS 7 after adjustments due to the application of IFRS 9.

Benefits

You will:

• learn about IFRS 9’s new requirements for additional information disclosures in the notes.
• align your knowledge of IFRS 9 with the requirements for information disclosures on the methods and results of expected loss calculations.
• find out how the required disclosures for hedge accounting have changed.
• see sample tables under revised IFRS 7.