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Subsequent measurement of financial instruments under IFRS 9
Venue Online - Microsoft Teams
Date Tuesday 9th December 2025
Time 09:30 - 12:30
Information In this session we will look at IFRS 9’s requirements relating to subsequent remeasurement of financial instruments in terms of the following:

  • 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

  • Amortised cost and effective interest method:

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

  • Modified financial assets and liabilities

    • Presenter Sanat Bheeroo
    CPD Units 3 units on full attendance
    Seats Left 3
    Price Rs 5000
    Booking Deadline Tuesday 9th December 2025
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