M23094 - IFRS 9 Financial Instruments 2023 | The Malta Institute of Accountants (MIA) | 16 October 2023 | Webinar
Venue
What is Qwoted?
Qwoted is a free expert network: we help reporters connect with experts & we help those same experts build relationships with top reporters.
| Event Date |
Tue Oct 17 UTC (about 1 year ago)
In your timezone (EST): Mon Oct 16 8:00pm - Mon Oct 16 8:00pm |
| Location | Webinar |
| Region | All |
Details
This events includes requirements for recognition and measurement, impairment, derecognition and general hedge accounting. The IASB completed its project to replace IAS 39 in phases, adding to the standard as it completed each phase. The version of IFRS 9 issued in 2014 supersedes all previous versions and has been mandatorily effective for periods beginning on or after 1 January 2018. It is a widely applicable standard in most industries because the definition of financial instruments is somewhat wide and includes plain vanilla assets such as cash and receivables. Accordingly, its scope is very wide and most entities reporting under IFRS will apply it. Entities with more complex financial instruments however need to consider the more challenging aspects of the standard such as the impairment provisions and hedge accounting.
Speakers
2023 Speaker
Kevin Vassallo
Chief Officer Treasury and Projects, Malta Development Bank