Financial Instruments – IFRS 9 & the Replacement of IAS 39


Cost for BPP PD Members: £239 + VAT 3 CPD Hours
(£299.00 + VAT for non BPP PD Members Click Here for details of our membership scheme).

Course overview

At their meeting in April 2009, the G20 nations called for standard-setters to 'reduce the complexity of accounting standards for financial instruments’ and to address issues arising from the financial crisis, such as loan-loss provisioning. Consequently IFRS 9 Financial Instruments was finally issued in July 2014. Its mandatory effective date is for periods beginning on or after 1 January 2018 with early adoption permitted. This crucial standard includes requirements for recognition and measurement, impairment, derecognition and general hedge accounting. The final version issued in 2014 supersedes all previous versions.


This half day course will be of benefit to anyone who wants to be brought up to speed with all the latest developments relating to IFRS 9 and the replacement of IAS 39.

Learning outcomes include obtaining a greater understanding of:

  • Financial assets
  • Financial assets - impairments
  • Financial liabilities
  • Hedging
  • Asset and liability offsetting
  • Derecognition
  • Effective date and transition rules
  • Convergence with US GAAP

You may also be interested in IFRS 9 Financial Instruments - Numerical Financial Reporting Workshop.

"A CPD certificate of completion will be provided by BPP Professional Education Limited upon request, following attendance."

Course Dates

Location Dates Time Availability  
London 18 Sep 2018 2:00 PM - 5:15 PM  Spaces Book Now
London 15 Oct 2018 2:00 PM - 5:15 PM  Spaces Book Now
London 20 Nov 2018 2:00 PM - 5:15 PM  Spaces Book Now

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