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| Venue | Online - Microsoft Teams |
| Date | Tuesday 10th September 2024 |
| Time | 09:30 - 12:30 |
| Information | In this session we will look at the following requirements:
• A brief introduction to the recognition principles under IFRS 9
• Principles to the derecognition of financial assets
• Principles relating to the derecognition of financial liabilities and the qualitative assessment relating to substantial modifications of terms and conditions
• The derecognition chart
• Derecognition rules under the ‘risk and reward’ model and the ‘control’ model
• Credit enhancement provisions
• The meaning of novation
• Securitisation and tranching
• Derecognition criteria relating to options and ‘repos’ (Sales and repurchase agreements)
• The implication of a ‘wash sale’ |
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| CPD Units | 3 units on full attendance |
| Seats Left | 11 |
| Price | Rs 4000 |
| Booking Deadline | Tuesday 10th September 2024 |
| Map | View Map |
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