IFRS Updates
for Treasurers



Tuesday 25 September 2018 - 9:00 AM

The new IFRS 9 standard will bring greater transparency on companies risk management activities through increased disclosure requirements and closer questioning of underlying risk management strategies by boards and by capital market participants. Treasurers need to be aware of the impact the changes will have on the market and work with management on how to best manage the message.

Key elements Treasurers must understand about financial instruments related standards (IFRS9/13):
• Classification and measurement: Business model test
• Valuation of financial instruments: IFRS 13 requirements
• Hedging and hedge accounting: New possibilities and how to link the hedge relationships with underlying risk management strategy and objectives
• Impairment: Expected Credit Loss - information required from Treasury (forward looking information and market data)
• Risk management and financial instrument disclosures - how Treasury departments must bring greater support


Learning objectives:

At the end of the session, participants will be able to:
• Understand how Treasurers can achieve the desired financial reporting outcomes for their risk management strategies
• Understand the new opportunities for hedge accounting
• Understand the key elements of IFRS 9 and 13, as well as financial instrument disclosures in particular for risk management activities

 

Training ProgrammeRegister

Tutors:

Pekka Korpi

PWC


 

Pekka Korpi is a member of PwC Switzerland's Treasury and Commodity trading team. He has extensive experience in financial and commodity risk management strategy, treasury policies, treasury technology and internal controls as well as financial instruments valuation and accounting.



James Nelson

PWC