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)
IFRS 9 Framework