PPT-IFRS 9:Financial instruments

Gavin Aspden FCA Director PwCs Academy Transition When does IFRS 9 become mandatory Annual periods beginning on or after 1 January 2018 Early adoption permitted but Cannot early adopt earlier editions of IFRS 9 since 1 February 2015. IFRS 9, FINANCIAL INSTRUMENTS October and November 2012. Agenda. FICA. Money Laundering legislation. Defines: Money Laundering offence Reporting obligation. Definition. Financial Intelligence Centre. Anton . Theuma. , Ph.D.. CEO Paragon Europe. Who we are. Added value partner in EU affairs and projects. Malta and Brussels offices. Expertise in different areas including:. Capacity Building and Technical Assistance. Taxonomy . 2014. . Wladek . Krawiec . IT . Project Manager – IFRS Taxonomy . © 201. 4. IFRS Foundation. 30 Cannon Street | London EC4M 6XH | UK. www.ifrs.org. May. 2014. Agenda. The . IFRS Taxonomy. Disclosure and Presentation . Presented by. CPA Peter . Njuguna. 1. Case for financial instruments . Dynamics of the international financial markets creates a wide range of financial instruments . Financial instruments comprise a mixture of on and off financial statements . Disclosure and Presentation . Presented by. CPA Peter . Njuguna. 1. Case for financial instruments . Dynamics of the international financial markets creates a wide range of financial instruments . Financial instruments comprise a mixture of on and off financial statements . Prepared by: Michael Wells. Date: June 13-17, 2016. Addis Ababa. Aims. Understand. the . concepts underlying the accounting for business combinations and presenting consolidated financial statements. October and November 2012. Agenda. FICA. Money Laundering legislation. Defines: Money Laundering offence Reporting obligation. Definition. Financial Intelligence Centre. – 10 . janvier. 2017. L’évaluation. des . actifs. (et des . passifs. ) . selon. les . normes. . comptables. . internationales. . ifrs. De quoi . allons. nous . parler. ?. Pas . d’évaluation. Chapter 6. Developing IFRS Standards. IFRS Foundation. Oversees IASB.. Independent body 22 trustees.. Mix of trustees reflects geographical spread of world’s capital markets.. Raises funds for standard setting process.. policy objectives. 13 October 2020. Good 2014-2020 implementation rate is a solid basis for the next period. The use of shared management financial instruments (FIs) is progressively increasing. . As . August 2014. Sujeewa Mudalige. Managing Partner - PwC. Agenda. Slide . 2. IFRS 9 overview. Expected . credit . losses. Challenging times ahead. IFRS 9 Overview. 1. IFRS 9: Financial Instruments. Slide . n. a. n. cial. . R. e. p. o. rting. . S. t. a. n. d. a. rds. (. I. F. R. S. ). S. u. b. :. . F. i. n. a. n. c. ial. . R. e. p. o. r. ting. . a. n. d. . A. n. a. l. y. sis. C. o. u. r. s. e. . :. Worldwide accounting diversity and convergence. What is International Accounting?. Accounting . The word . accounting. . in International accounting encompasses: Functional areas of financial accounting, management accounting, auditing, taxation...