Course outline:
This module builds foundational knowledge of IFRS 9 - Financial Instruments.
This course covers:
- Scope and Definitions
- Financial Assets – Classification
- Financial Assets – Recognition, Measurement and Derecognition
- Financial Assets – Impairment
- Financial Liabilities
- Amortised Cost Accounting
- Derivative Financial Instruments and Embedded Derivatives
- Presentation and Disclosure
This course is an interactive e-learning module.
This module is part of the IFRS Library or can be booked as an individual course. To book the full library click here.
CPD Hours: 2

Mercia Membership Packages
Sign your firm up to a Mercia Membership to receive exclusive discounts on a wide range of products.
2025 Training Programme
Explore our full list of events in our 2025 Training Programme.