IFRS 9 Financial Instruments | Classification | ECL | Hedge Accounting | Derecognition | 2-Day Workshop
This two-day IFRS 9 Financial Instruments Training Course in London, United Kingdom provides practical, comprehensive guidance on accounting for complex financial instruments. Financial instruments create significant challenges involving classification, valuation, credit risk, market risk, impairment, derecognition and hedge accounting. These judgements can materially affect earnings, financial position, risk management and disclosures.
The programme covers the complete IFRS 9 framework, including classification and measurement, Expected Credit Loss impairment, derecognition and hedge accounting. Participants examine the SPPI test, business models, SICR, staging, forward-looking information, macroeconomic scenarios and key ECL assumptions. The course also addresses modifications, financial liability derecognition, risk management relationships and IFRS 7 disclosure requirements.
Current developments are integrated throughout the programme. Participants examine the IFRS 9 and IFRS 7 amendments effective from 1 January 2026, including contractual cash flows, contingent features and electronic payment systems. These amendments have been adopted for use in the UK. The programme also covers nature-dependent electricity contracts, including own-use assessments, hedge accounting and related disclosures.
Designed for finance professionals across the United Kingdom and international markets, the course is particularly relevant to banks, insurers, asset managers, investment firms, treasury teams and corporates using UK-adopted IFRS Accounting Standards. It also covers the IASB’s ongoing 2026 Hedge Accounting PIR and proposed Risk Mitigation Accounting (RMA) model under IASB/ED/2025/1 for portfolio-level repricing risk management.
IFRS 9 Training Course – Key Learning Features
Our In-Person workshop on IFRS 9 for Financial Instruments will provide valuable insights on the following topics:
- Classification and Measurement: Apply business model tests, SPPI criteria, amortised cost, FVOCI and FVTPL.
- Expected Credit Losses: Apply ECL methodologies across loans, receivables, guarantees and revolving facilities.
- SICR and Staging: Assess credit deterioration, staging movements and forward-looking information.
- Hybrid and Equity Instruments: Address equities, hybrid instruments, own credit risk and accounting mismatches.
- Derecognition and Modifications: Evaluate modification and derecognition of financial assets and liabilities.
- Hedge Accounting: Structure hedge relationships, documentation and effectiveness requirements.
- 2026 IFRS 9 Amendments: Examine classification, electronic settlement and related IFRS 7 disclosure changes.
- Risk Mitigation Accounting: Examine the proposed RMA model for portfolio-level repricing risk management.
Global IFRS 9 Program Schedule
Shasat delivers this IFRS 9 Financial Instruments programme in major financial centres worldwide and online. Each session covers classification and measurement, the SPPI assessment and business model test, derecognition, expected credit loss impairment and hedge accounting. Participants also address fair value and amortised cost considerations and IFRS 7 disclosure alignment. Contact us to discuss hosting this programme in your city.
Online | London | Zurich | Brussels | Dubai | Doha | Cape Town | Singapore | Hong Kong | Seoul | Sydney | New York City | Miami | Toronto | Bermuda | Lima | Sao Paulo | Rio de Janeiro
Related programmes. For in-depth expected credit loss modelling, see our IFRS 9 Impairment (ECL) workshops. For hedge accounting in technical depth, see the IFRS 9 Hedge Accounting Masterclass. Public sector entities should see our IPSAS 41 workshops, and US GAAP reporters our CECL Modelling courses.
For More Information
We invite you to reach out to our customer service team for further details on our IFRS 9 for financial instruments workshop and to enroll. Our team is committed to delivering exceptional service and addressing any inquiries you may have. We are eager to assist you in advancing your professional development and look forward to hearing from you soon.
Instructor Bio
The course instructor will be one of our highly experienced faculty members.
Our Faculty: Expertise That Drives Success
Shasat is proud to have over 30 world-renowned faculty members, each an expert in their respective fields, who share their hands-on implementation experience through our technical and professional development programs.
This program is led by one of Shasat’s distinguished IFRS 9 experts, with extensive experience in implementing the standard across major financial and non-financial institutions worldwide. The instructor combines deep expertise in classification, measurement, impairment (ECL), and hedge accounting with a strong understanding of regulatory and risk-management frameworks. Offering a global perspective, the speaker highlights how IFRS 9 connects with financial risk management, profit-or-loss volatility, capital adequacy, ALM, and financial reporting, providing both conceptual and practical insight.
Our faculty combine real-world expertise with academic rigor, ensuring every session is interactive, relevant, and outcomes-driven. Participants gain practical tools, case-based insights, and strategic frameworks that can be immediately applied to enhance sustainability reporting and corporate governance within their organisations.
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Course Description
Day 1: Foundational Principles & Implementation Challenges
- Overview of IFRS 9 – Scope, objectives, and its impact on financial reporting.
- Latest IASB Amendments – Updates on ESG-linked financial instruments, electronic payment settlements, and contractual cash flow assessments.
- Key principles of IFRS 9 – Classification, measurement, impairment, derecognition, and hedge accounting.
- Classification & Measurement of Financial Instruments – Criteria for financial assets and liabilities, including new guidance on ESG-linked financial instruments.
- Recognition & Derecognition of Financial Instruments – Clarifications on settlement mechanisms and electronic payments.
- Impairment of Financial Assets – Understanding the Expected Credit Loss (ECL) model, recent enhancements, and its impact on long-term financial instruments.
- Challenges in Implementing ECL Models – Practical insights and case studies from financial institutions.
- Disclosure Requirements Under IFRS 9 – Key reporting obligations and regulatory expectations.
Day 2: Advanced Topics, Risk Management & Future Changes
- Hedge Accounting in IFRS 9 – Overview of hedge accounting framework, eligibility criteria, and types of hedges.
- Integration of ESG-Linked Derivatives in Risk Management – Aligning hedge accounting with sustainability-linked financial instruments.
- Practical Case Study on Hedge Accounting – Real-world application in managing financial risks.
- Implementation Challenges of IFRS 9 – Common industry challenges and best practices for successful adoption.
- Disclosure & Compliance Best Practices – Understanding financial statement impacts and investor reporting.
- Real-Life Case Studies – How global banks, insurers, and corporates have adapted to IFRS 9.
- Upcoming IFRS 9 Amendments & Future Developments – Potential regulatory changes and what companies need to prepare for.
- Interactive Q&A with Industry Experts – Addressing practical challenges and sharing insights on IFRS 9 compliance.
The course agenda provided herein is the proprietary intellectual property of Shasat. It is intended solely for the use of participants enrolled in the respective course. Any reproduction, distribution, or unauthorized use of this course agenda, in whole or in part, without the explicit written consent of Shasat, is strictly prohibited and may result in legal action.
All rights reserved. ©2025, Shasat
Why you must attend?
IFRS 9 is more than just an accounting standard—it is a critical pillar of financial strategy, risk management, and regulatory compliance. Whether dealing with plain vanilla instruments or highly structured financial products, IFRS 9 shapes how organizations measure, recognize, and report financial assets and liabilities. Its effective application influences capital adequacy, risk exposure, regulatory obligations, and overall market positioning. This 2-day IFRS 9 Training Course provides a deep, hands-on exploration of IFRS 9, bridging the gap between accounting principles and real-world financial decision-making.
Transparent and structured financial reporting is essential to earning stakeholder trust and ensuring market stability. Investors, regulators, and financial analysts rely on accurate valuations, precise impairment assessments, and compliant hedge accounting to assess financial health. This IFRS 9 Workshop delivers technical expertise and analytical skills to help participants properly interpret financial transactions, strengthen financial disclosures, and navigate the evolving regulatory landscape with confidence.
As IFRS 9 continues to evolve with ESG-linked financial instruments, electronic payment settlements, and enhanced disclosure requirements, professionals must stay ahead of these changes. This workshop provides a structured approach to understanding complex financial instruments, implementing the Expected Credit Loss (ECL) model, and mastering hedge accounting frameworks. Whether you work in corporate finance, banking, investment management, or risk and compliance, this expert-led training will equip you with practical strategies and best practices to enhance financial reporting, manage risk effectively, and drive strategic decision-making. Enroll today to stay ahead in IFRS 9 compliance and financial excellence.
Teaching methodology
The training program will employ a comprehensive and engaging approach to learning, designed to deliver maximum impact and retention. The methodology includes:
- A user-friendly slide deck that presents the concepts, methodologies, and principles in a clear and concise manner, making the material easily accessible to all attendees.
- Interactive sessions featuring real-life case studies to provide hands-on experience and bring the material to life.
- Explanations of concepts and methodologies through the use of examples and distinct scenarios, allow attendees to understand the material in context.
- Group exercises designed to illustrate accounting principles, encouraging collaboration, and fostering a deeper understanding of the material.
- Discussions on IFRS vs US GAAP differences, industry issues, and diversity in practices, provide attendees with a well-rounded understanding of the subject matter.
- Access to additional course material and handouts, ensuring attendees have a comprehensive reference resource to support their learning.
- An open and inclusive atmosphere that encourages attendees to ask questions and engage in discussion, ensuring a thorough understanding of the material.
The combination of these elements creates a dynamic and engaging learning experience that will support the professional development of all attendees.
Who should attend?
Our IFRS 9 for Financial Instruments workshop is designed to help professionals stay up to date with the latest developments in accounting standards and disclosure requirements. It is suitable for a wide range of professionals who work in fields related to accounting, finance, or investment, including:
- Accountants and finance professionals who use and produce financial statements under IFRS
- Auditors who need to understand and apply the latest IFRS guidance to their audit work
- Market research analysts who require an understanding of how financial statements are prepared and presented under IFRS, in order to conduct effective financial analysis and valuation
- Professionals from rating agencies who use financial statements as a basis for credit ratings and need to keep up to date with the latest accounting standards and disclosure requirements
- Regulators who require an understanding of the latest accounting standards and disclosure requirements in order to develop and enforce effective financial reporting regulations
- Capital market watch experts who need to keep up to date with the latest developments in accounting standards and disclosure requirements in order to provide insights and recommendations to investors and other market participants.
No matter your profession, our IFRS 9 for Financial Instruments workshop can provide you with the knowledge and skills you need to stay ahead in today’s global reporting environment.
Feedback
Upon completion of the course, all delegates will receive an evaluation questionnaire aimed at gathering valuable feedback. This feedback is crucial to Shasat’s ongoing commitment to improving the quality of its learning solutions. By analyzing the trends in the responses, we are able to continuously enhance and refine our offerings to meet the evolving needs of our clients.
Venue & other info
Our training programs take place at the most prestigious professional training facilities in the city. Our venues have been meticulously chosen and expertly crafted to deliver an unparalleled and sophisticated learning experience. To further elevate your training journey, we will offer an array of refreshments including gourmet tea/coffee, delectable snacks, and a sumptuous lunch to sustain you throughout the course. Your comfort and satisfaction are of the utmost importance to us. One week before the program begins, you will receive comprehensive joining instructions that include the exact venue details.
Please note that accommodation arrangements are the responsibility of the attendee.
Workshop Delivery (Online Programs)
The workshop will be delivered via the WebEx platform. Upon registration, all participants will receive comprehensive joining instructions for the live workshop. This fully virtual event will encompass a live-streamed presentation, personalized networking opportunities, interactive Q&A sessions, engaging polls, and post-event consultation to address specific concerns and support your continued growth.
In-Person Workshop
Please be advised that for all in-person training programs, joining instructions will be sent via email to registered participants one week prior to the program’s commencement. These instructions will provide comprehensive information regarding the venue location, date, and time, as well as other important details such as parking arrangements, dress code, and any necessary equipment or materials. Kindly ensure that you carefully review the joining instructions and follow the guidelines provided to ensure a smooth and well-organized experience during the program.
Changes to the conference
Shasat reserves the right, at its sole discretion, to make modifications to the format, speakers, participants, content, venue location, program, or any other aspect of the conference, at any time and for any reason, without incurring any liability. This policy has been implemented due to recent events such as the Covid-19 pandemic and other jurisdictional restrictions. These modifications may include but are not limited to, changes necessitated by a Force Majeure Event
We are pleased to offer sponsorship opportunities for our training programs, providing companies with a unique platform to showcase their brand and services to a highly engaged and relevant audience. By becoming a sponsor, your organization will have the opportunity to build brand awareness, demonstrate thought leadership, and cultivate valuable relationships with industry professionals. Our programs offer a platform to reach a targeted audience and generate new business leads while showcasing your expertise. The benefits of sponsorship include increased brand exposure, opportunities to connect with key decision-makers, and a platform to promote your products and services. We invite you to take advantage of this prime opportunity and partner with us to enhance your visibility and impact within the industry.
We kindly request that you carefully review all of the terms and conditions outlined on our website. This information is critical in ensuring a clear understanding of our policies and procedures. Please follow the link provided to access this information.
Discover more about Shasat by exploring our “About Us” page, where you can gain insights into our company’s mission, values, and history, and learn how we can help you achieve your goals.
Payment
Enroll in our program with ease by choosing from our secure online payment options. You can make a payment through our website using PayPal or Stripe, or opt for a bank transfer, demand draft, or cheque payment. Our payment page will provide all necessary options during checkout. If you encounter any issues, our customer service team is here to assist you. Simply reach out to us with your selected course, and we’ll guide you through the payment process.
We kindly request that you take into consideration any associated bank fees when making your course fee payment. To ensure your participation in the program, payment must be received before the course date. Once we have received both payment and a completed registration form, we will confirm your enrollment in the program. Thank you for your understanding and cooperation.
Group discount
Our company is proud to offer a group discount of 15% for organizations or individuals who book a course for 5 or more participants. To take advantage of this offer and receive a personalized group discount code, please reach out to our customer service desk at info@shasat.com. Our team will be delighted to assist you with the booking process and answer any questions you may have. With this group discount, you can invest in the professional development of your team and drive success for your organization. Don’t hesitate to contact us today to learn more.
Upon successful completion of the training course, each participant will receive a certificate of completion that attests to the number of hours spent in training and serves as a valuable representation of their dedication to professional development. The certificate is not only a symbol of their achievement but also serves as proof of continuous professional development (CPD) and demonstrates their commitment to staying current in their field. We believe that CPD is a crucial aspect of career advancement and personal growth, and are proud to provide our participants with this important document.
For further assistance, we invite you to contact our dedicated customer service team. Our experienced and knowledgeable representatives are available to answer any questions you may have and provide the support you need to make informed decisions. We are committed to ensuring that you have a positive experience and are here to help in any way we can. Please don’t hesitate to reach out to us at your convenience.
In-House Training
Enhance your team’s skills and drive success for your business with our custom In-house training program. Our tailored approach aligns with your specific business needs, offering a cost and time-efficient solution for upskilling your employees. This not only improves their productivity but also positions your company as a competitive force in the market. Transform your investment in employee development into tangible results by choosing our In-house training option. To discuss and learn more about our services, please don’t hesitate to contact our training desk. We’re ready to help you create a bespoke program that’s just right for you.
