The course begins with a review and round-table discussion of the main issues to have emerged during preparation for IFRS 9. Delegates will then examine the three core topics:
Each segment also explores the internal and external implications of the decisive shift away from limited quantitative disclosures (boxticking) to open-ended qualitative disclosures. Case studies allow participants to examine consolidated financial statements from earlier adopters of IFRS 9.
Marcus Davison uses case studies to illustrate his training:
1) Line-by-line analysis of three years of IFRS 9 consolidated financial statements, with special focus on transition from IAS 39 (National Australia Bank)
2) Line-by-line analysis of three years of IFRS 9 impairment accounting, with special focus on interaction with Basel III and transition from IAS 39 (National Australia Bank)
3) Airbus Group – potential impact of new hedge accounting regime on large-scale long-term currency hedging programme
Marcus Davison’s training expertise ranges across the entire field of financial accounting, reporting, management, analysis and communication. In financial accounting, Marcus provides training in subjects ranging from the raw mechanics of IFRS and GAAP to the role of management discretion in the choice and application of accounting policies. He is highly rated for his infectious enthusiasm in making the driest of subjects accessible and stimulating.
Very good speaker, knew the subject matter very well