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IFRS 9 and Expected Credit Loss (ECL) Modelling Certification Training

Enroll in the IFRS 9 and Expected Credit Loss (ECL) Modelling Course by Grasp Skill to gain a clear understanding of IFRS 9 requirements and their practical implementation. The program covers classification and measurement of financial instruments, hedge accounting principles, and the methodology for calculating Expected Credit Loss (ECL), helping participants develop practical skills for financial reporting and credit risk assessment.

Live Online: Total 15 hours. 3 hours a day. On Mar 16, 17, 18, 19 and 20. Via Zoom. Self Paced: 15 hours of recorded video lectures, study materials and certification exam Live Online Self Paced In Person IFRS 9 and Expected Credit Loss (ECL) Modelling Certification Training
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Overview

This 15-hour online course on IFRS 9 and Expected Credit Loss (ECL) Modelling is designed to deliver a comprehensive and practical understanding of accounting and risk principles related to financial instruments. Participants will develop in-depth knowledge of IAS 32 and IFRS 9, including the classification, initial and subsequent measurement of financial assets and liabilities, as well as the treatment of transaction price versus fair value differences. The course also explains de-recognition principles, providing clarity on when and how financial instruments are removed from the balance sheet.

A key emphasis of the program is the IFRS 9 impairment framework, with detailed coverage of the Expected Credit Loss (ECL) model, helping participants understand credit risk staging, loss recognition, and practical modelling approaches. Additionally, the course covers complex topics such as embedded derivatives and hedge accounting, enabling learners to align accounting practices with risk management strategies. By the end of the course, participants will be equipped with both technical expertise and practical insights to confidently interpret, implement, and evaluate IFRS 9 requirements in real-world financial reporting and risk management environments.

Course Outline

  •  Financial instruments: definition and scope 
  •  Equity vs liability classification 
  •  Compound financial instruments 
  •  Offsetting of financial assets and liabilities 
  •  Presentation in financial statements 
  •  Business model assessment 
  •  SPPI test (Solely Payments of Principal and Interest) 
  •  Categories: Amortised Cost, FVOCI, FVTPL 
  •  Reclassification rules and triggers 
  •  Practical examples of classification 
  • Initial recognition and transaction costs 
  • Amortised cost calculation (EIR method) 
  • Fair value measurement principles 
  • Subsequent measurement under different categories 
  • Interest income recognition 
  • Day 1 profit/loss concepts 
  • Observable vs unobservable inputs 
  • Recognition of differences 
  • Valuation techniques 
  • Regulatory and audit considerations 
  • Categories: Amortised Cost vs FVTPL 
  • Financial guarantee contracts 
  • Loan commitments 
  • Reclassification conditions 
  • Practical case scenarios 
  • Initial measurement principles 
  • Effective Interest Rate (EIR) method 
  • Fair value changes and P and L impact 
  • Own credit risk adjustments 
  • Subsequent measurement approaches 
  • Transfer of risks and rewards 
  • Control test 
  • Partial de-recognition 
  • Securitization and factoring 
  • Continuing involvement 
  • Extinguishment of liabilities 
  • Substantial modification test 
  • Debt restructuring accounting 
  • Gain/loss on de-recognition 
  • Practical examples 
  • Overview of IFRS 9
  • 3-stage impairment approach 
  • 12-month vs lifetime ECL 
  • PD, LGD, EAD concepts 
  • Forward-looking macroeconomic factors 
  • SICR (Significant Increase in Credit Risk) 
  • Write-offs and recoveries 
  • Definition and identification 
  • Host contract vs embedded derivative 
  • Separation criteria 
  • Measurement and accounting treatment 
  • Common examples (convertible bonds, structured products) 
  • Types: Fair value hedge, cash flow hedge, net investment hedge 
  • Hedge effectiveness testing 
  • Hedge documentation requirements 
  • Accounting treatment and journal entries 
  • Practical hedging strategies

Who Should Attend

Here are target audience points for IFRS 9 and ECL Modelling Course:

  1.  Finance and accounting professionals 
  2.  Banking and financial services professionals 
  3.  Credit risk analysts and risk management teams 
  4.  Financial reporting and IFRS implementation teams 
  5.  Auditors (internal and external) 
  6.  Treasury and corporate finance professionals 
  7.  Professionals working in lending, credit, and portfolio management 
  8.  Consultants in finance, risk, and accounting domains 
  9.  Data analysts involved in risk modelling and ECL calculations 
  10.  Graduates and students pursuing careers in finance, accounting, or risk management

Certification

On successful completion of the course, you will receive a Course Completion Certificate from GraspSkill.

IFRS 9 and Expected Credit Loss (ECL) Modelling Certification Training

Benefits

  1. Gain in-depth expertise in IFRS 9 and ECL modelling 
  2.  Develop practical skills in credit risk assessment and impairment measurement 
  3.  Learn to design and apply Expected Credit Loss (ECL) models effectively 
  4.  Understand regulatory reporting and compliance requirements 
  5.  Enhance knowledge of PD, LGD, and EAD modelling techniques 
  6.  Improve financial reporting accuracy and risk analysis capabilities 
  7.  Qualify for specialized roles such as Credit Risk Analyst and IFRS 9 Specialist 
  8.  Increase career opportunities in banking, finance, and risk management 
  9.  Access high-demand skills with strong earning potential 
  10.  Strengthen analytical, modelling, and decision-making abilities 
  11.  Build professional credibility in accounting, risk, and audit functions 
  12.  Become a valuable asset for organizations managing financial instruments and credit risk 
  13.  Enhance global employability across IFRS-adopting countries 
  14.  Position yourself as an expert in forward-looking financial reporting and risk management

About Trainer

He is a highly experienced finance and risk professional with deep expertise in International Financial Reporting Standards and credit risk modelling. With extensive hands-on experience in applying IFRS 9 and developing Expected Credit Loss (ECL) models, he brings practical insights into financial reporting, impairment assessment, and risk management practices within banking and financial institutions.

Known for his clear and engaging training style, he simplifies complex concepts such as PD, LGD, EAD, and risk staging into easy-to-understand frameworks supported by real-world examples. His approach enables professionals to confidently apply IFRS 9 principles, build robust ECL models, and enhance decision-making in real-world financial environments.

Learning Outcomes

Benefits of the taking this course:

  1. Gain a comprehensive understanding of IFRS 9 and its practical application 
  2.  Learn to build and apply Expected Credit Loss (ECL) models in real-world scenarios 
  3.  Develop expertise in key risk parameters such as PD, LGD, and EAD 
  4.  Improve financial reporting accuracy and compliance with global standards 
  5.  Strengthen credit risk assessment and impairment analysis skills 
  6.  Understand risk staging and forward-looking provisioning approaches 
  7.  Enhance analytical and decision-making capabilities in finance and risk roles 
  8.  Apply practical knowledge through case studies and real-world examples 
  9.  Increase career opportunities in banking, finance, and risk management 
  10.  Build professional credibility in IFRS and credit risk modelling 
  11.  Gain in-demand skills aligned with industry and regulatory requirements 
  12.  Become proficient in handling financial instruments and credit risk challenges

Student Reviews

"“This course gave me a clear understanding of IFRS 9 and ECL modelling. The practical examples made complex concepts easy to apply in my daily work.”"

R
Rahul Verma
Credit Risk Analyst, HDFC Bank

"“A very comprehensive course that bridges accounting and risk perfectly. It helped me better understand IFRS 9 impairment and reporting requirements.”"

J
James Wilson
Financial Reporting Manager, Barclays

"“The course content is very relevant for banking professionals. It enhanced my understanding of credit risk and IFRS 9 compliance.”"

A
Ahmed Hassan
Ahmed Hassan, Qatar National Bank

"“Highly practical and detailed course. It strengthened my ability to evaluate ECL models and interpret financial risk effectively.”"

M
Michael Brown
Audit Manager, KPMG

Frequently Asked Questions

Yes, you will be able to pay the course fees in instalments. Reach out to [email protected] to see the options available to you.

Yes, there will be an assessment of 20 questions based on the training topics at the end of the course, you will have to score 75% to pass.

You will get 2 attempts.

Sure, you can watch the recordings of the sessions you cannot attend and get back to us if you have any doubts to clear.

Group discounts are available to groups of more than three candidates. You can get up to 20% discount depending on the number of participants.

Yes, if you notify at least 24 hours in advance before the 1st class of the training and there is an availability in a different batch then you will be able to switch your start date.

Our courses are designed to provide high quality learning and outcomes that exceed expectations. If for some reason your expectations are not met. You will be given a refund in accordance with our 100% satisfaction policy.

We will be covering General and Simplified Approach.

IFRS 9 gives a broader perspective of ECL model. Thus, the macro and micro factors are tailor made as per specific requirements of the company. But yes one will get a broader outlook towards the application of ECL.

We will be covering Hedge Accounting in detail with case studies including journal entries on Fair value hedge and Cash Flow hedge. (If time permits then on Net investment in foreign operations).

You will receive meeting login for Zoom live classes and training materials.

All the participants will be added to WhatsApp group. You can clarify doubts at any time via WhatsApp or email.

You will get access to the learning portal and simulation exams via email.

This course provides a complete understanding of IFRS 9 Financial Instruments including classification, measurement, de-recognition, impairment (ECL modeling), embedded derivatives, and hedge accounting. Participants gain practical skills for accounting, financial reporting, and regulatory compliance. Certification is awarded after passing our in-house assessment.

1. Covers end-to-end IFRS 9 concepts including ECL modeling, embedded derivatives and hedge accounting. 2. Focuses on practical applications, case studies and real-world examples. 3. Includes in-house certification assessment with two attempts.

Yes, participants work on: a) Classification and measurement exercises for FA and FL. b) ECL modeling scenarios using simplified case studies. c) Hedge accounting journal entries and example calculations. d) Embedded derivatives identification and accounting treatment.

Basic IFRS knowledge is helpful, but the course is designed to guide both beginners and experienced professionals through complex IFRS 9 concepts.

Yes, the course provides practical guidance, templates and step-by-step approaches for IFRS 9 classification, measurement, impairment and hedge accounting implementation.

The digital certificate is issued immediately upon passing the assessment.

No, the certification is valid indefinitely, demonstrating IFRS 9 expertise. While not mandatory, refresher training every 2-3 years is recommended to maintain skills and compliance.

The assessment evaluates practical understanding and application of IFRS 9 concepts. With full participation, most participants pass on the first attempt.

We offer live online live sessions, self-paced learning and in-person workshops for flexibility.

Trainers are experienced finance professionals, auditors and IFRS specialists with hands-on experience in IFRS 9, ECL modeling and hedge accounting.

Yes, participants receive slides, ECL calculation templates, case studies and reference notes covering all IFRS 9 modules.

Yes, we provide mentorship, doubt resolution and guidance for assessment preparation.

The course is modular, typically delivered over 15 hours depending on depth and practical exercises.

a) Gain hands-on skills in IFRS 9 accounting, ECL modeling and hedge accounting. b) Enhance credibility with employers, auditors and regulators. c) Improve ability to manage financial instruments, impairment and risk reporting. d) Apply knowledge to regulatory reporting, financial statements and credit risk measurement.

Yes, participants work on practical scenarios reflecting IFRS 9 implementation, ECL calculations and hedge accounting.

Yes. The online training is accessible worldwide.

Live Class Schedules

Self Paced Learning

Duration: 15 hours of recorded video lectures, study materials and certification exam
Access: Online, anytime
Certificate on completion
$399.00 $549.00
Minimum 5 participants required — email us at info@graspskill.com

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Corporate in-house programs or open events — write to us at info@graspskill.com

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Upcoming Schedules

Date Time Duration Mode Price Action
13:30 - 16:30 Kolkata (UTC+5:30) Total 15 hours. 3 hours a day. On Mar 16, 17, 18, 19 and 20. Via Zoom. Live Online $699.00 $549.00

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