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IFRS Foundation releases training material for IFRS 9 and IFRS 15

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Nov 27, 2015

The IFRS Foundation's education initiative has released slide decks to support those teaching IFRSs. The material provided 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 January 1, 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 and can be accessed through the press release on the IASB's Web site.

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