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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
CPD Units 3 units on full attendance
Seats Left 16
Price Rs 4000
Booking Deadline Tuesday 10th September 2024
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