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IFRS 9 in Practice: Expected Credit Losses, Classification, Hedging, and Financial Instruments
XAF 24654
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Master IFRS 9 with a book built for real reporting work, not abstract theory.
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- Master IFRS 9 with a book built for real reporting work, not abstract theory. IFRS 9 in Practice explains how expected credit losses, classification, measurement, derecognition, hedge accounting, and financial liabilities work in financial statements, audit files, board papers, and technical accounting reviews.Coverage starts with the structure and logic of IFRS 9, then moves into the issues that create the greatest difficulty in practice. Business model assessment, the SPPI test, amortised cost, FVOCI, and FVTPL are analysed in a clear order so readers see why an instrument falls into one category rather than another. Financial liabilities receive separate treatment, with close attention to own credit risk, fair value option choices, guarantees, commitments, modifications, and substantial changes in terms.Expected credit losses receive detailed treatment throughout the book. Discussion covers the move from incurred loss to expected credit loss, the three-stage model, 12-month and lifetime ECL, significant increase in credit risk, simplified approaches for trade receivables and contract assets, scenario design, forward-looking information, modifications, write-offs, and credit-impaired assets. Focus remains on how IFRS 9 works in real files, not only in policy summaries.Hedge accounting is explained with equal care. Fair value hedges, cash flow hedges, and hedges of net investments are discussed through the objective of hedge accounting, qualifying criteria, hedge ratio, rebalancing, discontinuation, hedge ineffectiveness, benchmark reform, and newer amendments. Readers will also find detailed analysis of derecognition of financial assets and liabilities, transfer tests, continuing involvement, refinancing, restructuring, and settlement accounting.Cross-links with IFRS 7, IFRS 13, IAS 32, IFRS 15, IFRS 16, and IFRS 17 are integrated throughout the book so readers see where IFRS 9 stops and where another standard governs definition, measurement, presentation, or disclosure.Book is suited to accountants, auditors, finance managers, controllers, treasury teams, valuation specialists, finance students, and researchers who need a serious guide to IFRS 9 with strong technical depth and practical judgement. Language is direct. Analysis is detailed. Focus stays on the accounting consequences that matter in reporting, audit, and decision-making.If your work touches loans, receivables, debt instruments, guarantees, derivatives, restructurings, hedge documentation, or impairment modelling, this book gives a structured route through one of the most demanding IFRS standards.KDP currently lets you choose up to three categories during title setup, and you may add up to seven keywords. Category choice also depends on your primary marketplace.
| Publisher | Independently published |
| Publication date | April 20, 2026 |
| Language | English |
| Print length | 258 pages |
| ISBN-13 | 979-8258209665 |
| Item Weight | 1 pounds (450 grams) |
| Dimensions | 6 x 0.59 x 9 inches (15.2 x 1.5 x 22.9 cm) |
| Part of series | IFRS in Practice |
Product Description
IFRS 9 in Practice: Expected Credit Losses, Classification, Hedging, and Financial Instruments
Customer Questions & Answers
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Question:
Who is this book intended for?
Answer: The book is suited for accountants, auditors, finance managers, and students in need of a deep, practical understanding of IFRS 9. -
Question:
What topics does the book cover?
Answer: It covers expected credit losses, hedge accounting, financial liabilities, amortised cost, and various IFRS integrations. -
Question:
Is the content theoretical or practical?
Answer: The book focuses on real-world applications and practical judgement, rather than just abstract theory.
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XAF 24654
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Features & Benefits
- Comprehensive guide on IFRS 9 detailing expected credit losses and classifications.
- Focus on practical application in real financial statements and audits.
- Detailed analysis of hedge accounting and financial liabilities.
- Covers complex concepts clearly, aiding understanding and implementation.
- Integrated references to other IFRS standards for holistic comprehension.
- Ideal for finance professionals seeking depth and clarity in IFRS 9.
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