IFRS 9 covers a variety of topics on accounting for financial instruments including classification and measurement, impairment, derivatives, hedging, and derecognition. This course will focus on the impairment of financial instruments. IFRS 9 utilizes an expected credit loss model that incorporates past events, current conditions, and reasonable and supportable forecasts of the future. This model requires judgment in its application so this CPE-eligible eLearning (1.5 CPE) is a must!