Schedule of IFRS 17 : Advanced Topics : IFRS 9 - Transition
| On Wednesday 13 October: | |
| 16:00 - 18:00 | IFRS 9 - Transition to IFRS 17 |
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From 16:00 to 18:00
IFRS 9 - Transition to IFRS 17
Part I (16h00 - 17h00) : IFRS 9 : Accounting standard for financial instruments
- Overview & Scope
- Classification and measurement
- SPPI test and Underlying Business model
- Expected Credit Loss model
- Disclosures
- Expected impact
by Laurent Serez & Daniel Vossensteyn
Part II (17h00 - 18h00) (Transition to IFRS 17)
- Introduction
- Overview of requirements
- Fully retrospective approach
- Modified retrospective approach
- Fair value approach
- Disclosures
by Laurent Serez