IFRS 9, 15, 16 & 18: Guide for Finance Professionals

About this course

Stop studying IFRS. Start applying it.This course is not a textbook walkthrough. It is a practitioner's implementation guide, built for finance professionals who are already in the field — accountants at CA firms, Big 4 staff, IFRS reporting leads, and corporate finance managers who need to move from standard-reading to real-world execution.If you are preparing financial statements under IFRS, advising clients on technical accounting positions, or leading a finance transformation involving IFRS adoption, this course was designed specifically for you.WHAT THIS COURSE COVERSIFRS 9 — Financial InstrumentsGo beyond the basics of classification and measurement. This module focuses on the Expected Credit Loss (ECL) model: how to build a practical ECL framework, Stage 1/2/3 migration logic, forward-looking macro adjustments, and common audit pressure points. Understand where organisations consistently get this wrong — and how to get it right.IFRS 15 — Revenue RecognitionWork through the five-step model with a focus on the judgement areas that matter most in practice: variable consideration, contract modifications, performance obligations in bundled arrangements, and principal vs. agent assessments. Includes worked examples drawn from typical client scenarios across industries.IFRS 16 — LeasesBuild and interpret a lease liability schedule from scratch. Understand the treatment of lease modifications, sub-leases, and short-term exemptions. Learn how IFRS 16 impacts EBITDA, net debt, and key financial ratios — and how to communicate those impacts to non-finance stakeholders and lenders.IFRS 18 — Presentation and Disclosure of Financial StatementsIFRS 18 replaces IAS 1 and restructures the income statement in ways that will affect how every IFRS-reporting entity presents results from 2027 onwards. This module covers the new ma