IFRS 9 - Financial Instruments
The new International Accounting Standards Board (IASB) standard on financial instruments, IFRS9, applies to financial years beginning on or after January 1, 2018 and introduces material changes in classification and measurement, impairment and accounting for financial instruments. hedge. Companies need to adapt to these changes, which also impact areas of credit risk, management systems, data, taxes, and internal audit.
Validation of the classification of financial assets and liabilities
Analysis of the appropriate classification of financial assets and liabilities in accordance with IFRS 09:
- Am Amortized Cost;
- Fair value, with counterpart in the PL;
- Fair value, with a corresponding entry in profit or loss.
Analysis of the constitution of the provision for credit risk losses
Analysis of the criteria adopted in establishing the provision for expected losses associated with credit risk.
- Assessment of expected loss;
- Characterization of problematic asset;
- Credit risk assessment.
Hegde Accounting Analysis
Analysis of hedge operations;
Validation of hedge accounting in accordance with IFRS 09.