About this seminar

This course provides a high-level overview of how entities account for financial instruments in accordance with the requirements in IFRS 9 Financial Instruments. The specific topics covered in this course include:

  • Understanding the different categories of financial assets and financial liabilities

  • The recognition and measurement requirements applicable to financial assets and financial liabilities

  • The impairment requirements applicable to financial assets, including an overview of the general three stage approach and the simplified model for measuring impairment losses.

How this seminar can help your business

All entities hold at least one type of financial instrument, however it is not always easy to determine how they should be accounted for in accordance with IFRS 9. This course will provide you with an introduction to how IFRS 9 works using practical examples to illustrate many of the concepts within the Standard.

Meet your course instructor

IFRS Instructor

Aletta Boshoff

Aletta is an Advisory Partner and National Leader of IFRS & Corporate Reporting at BDO in Australia. Aletta has over 25 years’ experience in financial reporting and accounting, including IFRS. Aletta has lectured on financial accounting and reporting, auditing and assurance and taxation at various Australian and South African universities. As an Associate Professor, she authored various financial reporting and accounting textbooks. Aletta also spent several years as a Project Manager at the Australian Accounting Standards Board (AASB).

IFRS Instructor

Dean Ardern

Dean has been advising on IFRS and other financial reporting matters for over 15 years. Having worked with a range of clients in both the for-profit and not-for-profit sectors, Dean understands the challenges preparers face. Dean has presented academic and professional training seminars and published papers on various topics in financial accounting and reporting in Australia and internationally. Dean has also participated in various professional liaison and working groups, including the AASB’s Disclosure Initiative Project Advisory Panel and the Institute of Actuaries of Australia’s Insurance Accounting Standards Committee.