Derecognition principles under IFRS 9 Venue Online Date Thursday 21st May 2026 Time 11:00 - 14:00 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’ The MQA Approval is under Process Presenter Sanat Bheeroo CPD Units 3 units on full attendance Seats Left 39 Price Rs 5000 Booking Deadline Thursday 21st May 2026 Map View Map