IFRS 9 Implementation in CaseWare

Why you should attend?

This workshop will give you a breakdown and illustrate the impact of IFRS 9 on your CaseWare financial statements. The adoption of the standard will be demonstrated on the software and delegates will receive a copy of the demo file used after the training. 

Course overview:

1. Overview of IFRS 9 in terms of:
   1. Recognition and measurement of financial assets and liabilities
   2. Impairment
   3. Disclosures
2. Workshop examples of:
   1. Trade and other receivables (highlighting new credit loss allowances)
   2. Loans receivable (highlighting new credit loss allowances)
   3. Investments at fair value (highlighting the change from available for sale to the new fair value categories)
   4. Borrowings (including the cash flow note requirements for movements in financial liabilities)
   5. Derivatives and CaseWare
3. First time adoption of IFRS 9:
   1. Significant disclosures for first time adoption are required – we will demonstrate both restatement and no restatement approach.
4. The workshop examples will address the “financial instruments and risk management” note in detail:
   1. Categories of financial assets and liabilities – new and fully automated.
   2. Gains and losses per category of financial assets and liabilities – new and fully automated.
   3. Capital risk management – fully automated gearing ratio.
   4. Detailed disclosures of credit risk, liquidity risk, currency risk, interest rate risk and price risk.

Please Note: The training delegate minimum requirement is 6 delegates, should we not meet this number the training will be rescheduled to the next training dates. If training is cancelled, we will inform you prior to the training date.

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