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Courses/Accounting & Tax/IFRS

IFRS 9: Financial Instruments

Applying IFRS: IFRS 9 - Financial Instruments for Non-Financial Entities

Created byTess Ng
4.6
(223 reviews)
BeginnerUpdated Apr 12, 2025
IFRS 9: Financial Instruments

What You'll Learn

check_circleUnderstand the purpose and scope of IFRS 9.
check_circleClassify financial assets and liabilities accurately.
check_circleApply the expected credit loss model for impairments.
check_circleExplore the principles of hedge accounting.
check_circleCompare IFRS 9 to previous standards.
check_circleImprove financial reporting of future cash flows.

About This Course

The objective of IFRS 9 is to establish principles for the financial reporting of financial assets and liabilities that provide relevant and useful information to users of financial statements. This course explores how IFRS 9 supports better assessment of an entity’s future cash flows by focusing on the amounts, timing, and uncertainty involved. With a strong foundation in classification, measurement, impairment, and hedge accounting, IFRS 9 plays a key role in modern financial reporting.

Designed for accounting professionals and finance teams, this course will help you understand and apply IFRS 9 principles in practice. You’ll learn how the standard differs from previous guidance, how to assess financial instruments, and how to align your reporting processes with IFRS 9 requirements.

Your Instructor

Tess Ng
Tess Ng

Finance Educator

menu_book6 courses
star2,791 reviews

As a senior finance professional with extensive corporate reporting experience and over a decade of financial reporting and accounting experience, Tess has led the implementation of numerous complex accounting standards, including the full implementation of IFRS for a large public corporation. Her accounting experience encompasses a broad range of areas including: internal controls over financial reporting, consolidation, M&A and equity accounting, foreign currency hedging, process improvement, Canadian and U.S. taxation, not-for-profit reporting, and audit. Throughout her career, Tess has also led a variety of training sessions ranging from accounting and regulatory standards to personal finance.

Credit Information

Do these courses count toward my professional development requirements?

This portal is provided as a training and development resource for City of Markham employees. Every course is delivered by a qualified subject matter expert or learning organization, is quantifiable in hours, and is verifiable — you receive a documented certificate of completion for every course you finish, stored on LearnFormula indefinitely.

If you hold a professional designation (for example in engineering, accounting, human resources, or law), courses may be counted as professionally relevant, verifiable learning activities toward your continuing professional development. Individual practitioners are responsible for confirming that an activity meets the requirements of their professional body. For questions about the City of Markham's training and development policies, please speak with your people leader or Human Resources.

What Students Are Saying

4.6
Student's Choice
223 reviews

Frequently Asked Questions

We are a registered provider with 327+ associations and regulatory bodies worldwide. We operate across 29 global markets including Canada, the US, Australia, and the UK. Every course page clearly displays its specific accreditations. Upon completion, you receive a professional certificate that can be validated online. Our certificates include all necessary accreditation details, credit hours, and completion dates, and are formatted specifically to meet the submission requirements of most global regulatory bodies.