IFRS 9 Case

Preliminary Learning material

Tutorial videos (Preliminary recordings)

Welcome to DIPCAT 2021 – Budapest

Classification and measurement

Expected Credit Losses (ECL) under IFRS 9 – THE MOST IMPORTANT!

Case Study 1 (IFRS 9)

Case Study 2 (IFRS 9)

Additional materials (video tutorials)

Sale of Equity Instruments – a small recap

ACCOUNTING FOR DERIVATIVES – RECAP

Effective Interest Rate Calculation

PIT vs. TTC tutorial (for Case 2)

CREDIT RATINGS TUTORIAL

IFRS 9 Framework