WHAT YOU'LL LEARN
IFRS 9 Financial Instruments
Learn how to account for financial assets and liabilities under IFRS 9 with structured lessons, worked questions, case studies and practical examples. Build your understanding of classification, measurement, impairment, derivatives and hedge accounting.
IFRS 9 - Financial Instruments Course Overview
IFRS 9 Financial Instruments sets out the requirements for the recognition, classification and measurement of financial assets and financial liabilities, as well as impairment and hedge accounting.
This IFRS 9 online course takes you through the standard in a structured way, starting with the principles behind financial instruments and progressing to more detailed areas such as amortised cost, fair value measurement, expected credit losses, derivatives, and hedge accounting.
WHAT'S INCLUDED in IFRS9 Financial Instruments Course
Everything you need to master in IFRS 9
Your IFRS9 Financial Instruments Course package gives you complete access to all the resources, support, and tools you need to study effectively.
Topic Videos
Structured lectures covering the key areas of IFRS 9 Financial Instruments.
Question & Solution Videos
Worked questions with step-by-step explanations to help you apply the accounting requirements.
One Year Access
Study at your own pace and revisit lessons throughout your 12-month access period.
Excel Working Files
Downloadable Excel files to practise calculations and follow the examples covered in the lessons.
Certificate of Completion
Receive a certificate of completion after finishing the course.
Understand the IFRS 9 Financial Instruments Syllabus
Your complete course covers financial instruments from the standard that replaced IAS 39 through to complex hedge accounting scenarios — from classification and measurement through to derivatives — with worked questions and case studies throughout.
IFRS 9 fundamentals
The standard that replaced IAS 39, and the basics of financial assets, liabilities and equity.
Compound instruments and classification
Compound financial instruments, and the classification and measurement of financial assets.
Amortised cost and business model test
Amortised cost accounting, the business model test, contractual cash flow characteristics, and equity instruments.
Financial liabilities and reclassification
Measurement of financial liabilities, equity versus liability distinction, and reclassification of financial assets.
Impairment and own use contracts
Own use assets, executory contracts, and impairment of financial instruments.
Derivatives and hedge accounting
Derivatives, embedded derivatives, hedging versus hedge accounting, and the types of hedges and their treatment.
IFRS 9 Financial Instruments Course content
A clear path through the IFRS 9 Financial Instruments Syllabus
Student reviews
What students say about their experience with Vertex
IFRS 9 Financial Instruments FAQs
Frequently Asked Questions for IFRS 9 Financial Instruments Course
What is IFRS 9 Financial Instruments?
IFRS 9 is the accounting standard covering financial instruments. It includes requirements for the classification and measurement of financial assets and financial liabilities, impairment, and hedge accounting. It replaced most requirements previously in IAS 39.
What does this IFRS 9 course cover?
The course covers financial asset classification and measurement, business model assessment, contractual cash flow characteristics, amortised cost, financial liabilities, equity versus liability classification, impairment, expected credit losses, derivatives, embedded derivatives and hedge accounting.
Do I need prior knowledge of IFRS 9?
No. The course introduces the main financial instrument concepts before moving into more detailed areas of classification, measurement, impairment, and hedge accounting.
What is the difference between IFRS 9 and IAS 39?
IFRS 9 replaced most of IAS 39 and introduced changes to areas including the classification and measurement of financial assets, impairment, and hedge accounting. The course explains IFRS 9's key principles and how to apply them in practice.
Does the course cover IFRS 9 impairment?
Yes. The course includes impairment of financial instruments and the expected credit loss approach.
Does the course cover hedge accounting?
Yes. The course covers hedging, hedge accounting, different types of hedges, and their accounting treatment.
Are derivatives covered in the course?
Yes. The course includes derivatives, embedded derivatives, and their accounting treatment under IFRS 9.
Why Study IFRS 9 Online with VLS?
Understanding IFRS 9 involves more than reading the requirements. The course combines topic-based lessons with worked questions, case studies, and Excel working files so that you can see how the principles are applied.
With one year of access, you can return to difficult topics and revisit lessons when you need them, making the course suitable for both structured learning and later reference.
Ready when you are
Learn IFRS 9 Financial Instruments
Build practical knowledge of classification, measurement, impairment, derivatives, and hedge accounting with structured lessons and worked practice.
Enrol in the IFRS 9 Financial Instruments course and start learning online today.