FAQ Video on IFRS 9

>> YOUR LINK HERE: ___ http://youtube.com/watch?v=9hcvwPdJBz4

Join us in our video IFRS 9 Frequently Asked Questions on Financial Instruments as we explore key questions surrounding the classification, measurement, and impairment of financial instruments under IFRS 9. We cover important topics such as the classification of debt and equity instruments, criteria for reclassifying financial assets, and the computation of Expected Credit Losses (ECL). • Learn about the business model and cash flow characteristics that determine the classification categories, and understand the implications of reclassification on financial statements. • Discover the in-depth training opportunities at AARO Academy for mastering IFRS 9 and other financial reporting standards. Enhance your financial reporting knowledge and subscribe to our channel for more valuable insights. • 00:00:00 - IFRS 9 FAQs Intro • 00:00:34 - How are debt instruments classified under IFRS 9? • 00:01:46 - How are equity instruments classification options different from that of debt instruments under IFRS 9? • 00:02:21 - What is the criteria for reclassifying a financial asset under IFRS 9? • 00:02:43 - How do we account for a reclassification from fair value to amortized cost? • 00:03:18 - What are the key parameters when computing ECL? • 00:04:06 - What could make the EAD different from the outstanding balance of the financial assets as the reporting date? • 00:04:29 - What is the rebuttable definition of default period as per IFRS 9 and what are the scenarios where a reporting entity can deviate from this period? • 00:04:57 - What do you consider when computing Loss Given Default (LGD) when you have collateral, and when you do not have collateral? • 00:05:27 - What factors should you consider when computing the Probability of Default (PD)? • 00:05:48 - Conclusion and Key Takeaways

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