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Subsequent measurement of financial instruments under IFRS 9
Venue Online - Microsoft Teams
Date Tuesday 4th August 2026
Time 09:30 - 12:30
Information (a) Subsequent measurement and recognition of gains and losses relating to:

  • Debt financial assets at amortised cost
  • Financial liabilities measured at amortised cost
  • Debt financial assets measured at FVOCI
  • Financial assets and financial liabilities measured at FVPL
  • Investments in equity instruments designated at FVOCI
  • Reclassification of financial assets

    (b) Amortised cost and effective interest method:

  • Effective interest rate
  • Fixed/floating interest rate instruments
  • Prepayment, call and similar options
  • Perpetual debt instruments

    (c) Modified financial assets and liabilities
  • Presenter Sanat Bheeroo
    CPD Units 3 units on full attendance
    Seats Left 30
    Price Rs 5000
    Booking Deadline Tuesday 4th August 2026
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