IFRS 9 and domestic debt exchange impact on companies | Training

Training details

Date: Tuesday, 9 July 2024
Time: 8:30am-4pm
Cost: GHS2,500
Venue: PwC Tower, A4 Rangoon Lane, Cantonments City, Cantonments, Accra

Programme brief

The recently concluded domestic debt exchange programme by the Government of Ghana had an impact on the financial results of many companies. This course is designed to provide an overview of International Financial Reporting Standards (IFRS) 9 — Financial Instruments, covering the classification, measurement and disclosure requirements for financial instruments.

The course will further examine the accounting for bonds, the accounting implications of changes to the contractual terms of financial instruments and how companies should account for the modified instruments.

Course content

At the end of this course, participants will be able to:

  • classify and measure financial instruments
  • understand and apply expected credit loss for recognising and measuring impaired financial assets
  • account for the derecognition of financial instruments
  • account for modified financial instruments, and
  • account for bonds exchanged under the domestic debt exchange programme.

 Who should attend

This course is recommended for:

  • Chief finance officers
  • Finance managers
  • Account officers
  • Other financial reporting personnel

Mode of presentation

The training will be delivered through facilitator-led discussions.

Sign up today to have a discussion with subject matter experts on IFRS 9, as well as connect and share opinions with colleagues from diverse financial institutions.

Register for the training here


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Contact us

Aku Duse

Aku Duse

Senior Associate, PwC Ghana

Tel: +233 (0) 30 276 1500

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