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IFRS Foundation releases training material for IFRS 9 and IFRS 15

  • IFRS Foundation (blue) Image

27 Nov 2015

The IFRS Foundation's education initiative has releases slide decks to support those teaching IFRSs. The material provided now is for IFRS 9 'Financial Instruments' and IFRS 15 'Revenue from Contracts with Customers'. Both standards are effective for annual reporting periods beginning on or after 1 January 2018 with early application permitted.

The material for IFRS 9 is four parts: (1) Objective, scope, recognition and derecognition; (2) Classification and measurement; (3) Impairment; and (4) Hedging. For IFRS 15, a synopsis that highlights the main requirements of the standard accompanies the slide presentation. All materials provided as part of the education initiative can be used free of charge. It can be accessed through the press release on the IASB website.

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