Derecognition principles under IFRS 9 -Financial Instruments (Online) 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’ Presenter Sanat Bheeroo CPD Units 3 units on full attendance Seats Left 11 Price Rs 4000 Booking Deadline Tuesday 10th September 2024 Map View Map