ORGANISED BY

OFFICIAL REGIONAL
RECRUITMENT PARTNER

Brand new course for 2012 covering

IFRS 7, IFRS 9, IAS 32 & 39

IFRS For Financial Instruments

Understand and implement effective risk management for financial
instruments including IFRS 7, IFRS 9, IAS 32 & 39
9 12 April 2012 Dusit Thani Hotel, Dubai, UAE

3 Key Learning Objectives

1. Identify the critical
regulatory issues and be able
to select and design financial
policies best suited to your
organisation
2. Successfully prepare for
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IFRS 9 migration challenge

3. Recognise the opportunities

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and overcome the challenges

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in first time adoption of IFRS

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IFRS For Financial Instruments

9 12 April 2012 Dusit Thani Hotel, Dubai, UAE
Why Should You Attend This Course?

Meet Your Expert Course Leaders

Recession in the world economy has highlighted

Prof. Arif Ahmed is a Chartered

Accountant and MBA (Finance)
and has more than twenty years of
experience under his belt in the area
of finance and risk management.
In addition to training, Prof. Ahmed
has assisted many organisations
to design and implement financial management
and control systems across various industries
including media, metals and minerals, logistics,
banking, engineering, energy, hospitality, paper,
etc. He is one of the most sought after speaker
for his inimitable style of blending concepts with
application in industry.

the importance of risk management and more

specifically the importance of identifying and
measuring risk on the balance sheet. Financial
instruments are one of the most critical components
of risk. They are on one hand risk mitigants and
on the other hand an identifier of existence of
risk. Understanding the complexities of financial
instruments would allow every corporate to be
geared up to face the risk events.
This course will cover the entire range of financial
instruments right upto complex implementation
issues involved. Many fundamentals of the financial
instrument standards will be discussed, so will the
complex issues involving implementation and
transition. A special segment focuses on IFRS 9 and its

Prof. Ahmed is the Director of South Asian

Management Technologies Foundation based in
India. He has authored books in the area of finance
and management.

implication on the existing scenario. Thus the course

will benefit you irrespective of whether you are a
fresher or one who is already working on IFRS. The
value addition process will be augmented by plenty
of case studies.

Who Should Attend?

The course will be beneficial for all those who are
involved in the management of financial assets
and liabilities on a balance sheet. The course will
be particularly helpful for Professional Accountants,
CFO, Finance Directors, Bankers, Corporate Bankers,
Auditors, Portfolio Managers, Auditors and Corporate
Analysts.

Prof. Veena Hingarh is a Chartered

Accountant, Qualified Company
Secretary, and a Certified
Information System Auditor. A
career rank-holder Prof. Veena
focuses on the areas of finance
and their interface with information
technology as her specialisation. The delegates
gain from her insight into the working of finance
and its integration with IT. Prof. Veena is the Joint
Director of South Asian Management Technologies
Foundation, India.
Prof. Arif and Prof. Veena have also co-authored
two books - Handbook on IFRS and Manual of
Information System Audit - both being reviewed
positively by the readers.

Would you like to run this

course in-house?

The in-house training division

of IIR Middle East
Tel: +971 4 407 2624 Email: CTS@iirme.com
www.iirme.com/cts

971-4-3352437

971-4-3352438

register@iirme.com

www.iirme.com/ifrsinstruments

Course Timings Registration will be at 07:30 on the first day. The course will commence at 08:00 every day and finish at
14:30. There will be breaks for refreshments at approximately 10:30 and 12:30 and lunch will be served at the end of each
days session.

Day One

Day Three

The Background

IFRS 9

Risk management and IFRS

Background and scope

Financial instruments and IFRS

Initial measurement of financial assets

Subsequent measurement of financial assets
Cost and fair value

IAS 32: Financial Instruments: Presentation

Classification considerations

Differentiating liabilities and equity

Compound financial instruments identification and
accounting

Changes from IAS 39 classifications

Initial classification and reclassifications
Equity instruments general measurement
requirement

Financial Instruments Recognition And Measurement:

Debt instruments general measurement requirement

IAS 39

Two tests

Classification of financial asset and liability

- Business model test

Reclassification requirements and alternatives

- Cash flow characteristics test

Recognising financial instruments

Guidelines on accounting mismatch

Measuring financial assets and liabilities

Derecognition and presentation

Measurement at recognition and after recognition

Recognition alternatives for valuation changes

Impairment and reversal

Impairment changes

Derecognising financial assets and liabilities

Derecognition and presentation

Day Two

Risk Management Primer

Identification and measurement
- Credit risk

Hedge Accounting
Hedge accounting fundamentals
Types of hedges
Accounting for cash flow and fair value hedges

- Liquidity risk
- Market risk
Sensitivity analysis

Qualifying criteria for hedge accounting

Day Four

Discontinuing hedge accounting

Implementation Issues
Derivatives

Illiquid markets

Overview of derivatives

Embedded derivatives recognition and accounting

Identifying derivatives

Measurement of fair value

Foreign currency considerations

IFRS 7: Financial Instruments: Disclosures

Contractually linked instruments

Disclosure requirement

Non-recourse lending

Level of disclosure needed

Qualitative disclosures
Quantitative disclosures

Impact of IFRS 9
Disclosures in published accounts
First Time Adoption

Sample disclosures

Mandatory accounting exception

Optional exceptions

IFRIC

Selecting An Appropriate Policy

971-4-3352437

971-4-3352438

register@iirme.com

www.iirme.com/ifrsinstruments

IFRS For Financial Instruments

9 12 April 2012 Dusit Thani Hotel, Dubai, UAE
FIVE WAYS TO REGISTER
IIR Holdings Ltd.
P.O Box 21743
Dubai, UAE

971-4-3352437
971-4-3352438

GCS/IIR Holdings Ltd.

P.O Box 13977
Muharraq
Kingdom of Bahrain

register@iirme.com

www.iirme.com/ifrsinstruments

DISCOUNTS AVAILABLE
FOR 2 OR MORE PEOPLE
CALL 971-4-3352483
E-MAIL a.watts@iirme.com
BC4334
Event

Course Fee Before

23 January 2012

Course Fee Before

13 February 2012

Final Fee

US$ 3,895

US$ 4,395

US$ 4,695

IFRS For Financial Instruments

9 12 April 2012

WOULD YOU LIKE TO RUN THIS COURSE INHOUSE?

Course fees include documentation, luncheon and refreshments. Delegates who attend all sessions will receive a Certificate of Attendance.

DELEGATE DETAILS
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are available at www.iirme.com/terms. Please read them as
they include important information. By submitting your
registration you agree to be bound by the terms and
conditions in full.

Payments
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A confirmation letter and invoice will be sent upon receipt of your

registration. Please note that full payment must be received prior
to the event. Only those delegates whose fees have been paid
in full will be admitted to the event. You can pay by company
cheques or bankers draft in Dirhams or US$. Please note that all
US$ cheques and drafts should be drawn on a New York bank
and an extra amount of US$ 6 per payment should be added
to cover bank clearing charges. In any event payment must be
received not later than 48 hours before the Event. Entry to the
Event may be refused if payment in full is not received.
Credit card payment
If you would like to pay by credit card, please tick here and a
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Cancellation
If you are unable to attend, a substitute delegate will be
welcome in your place. Registrations cancelled more than 7 days
before the Event are subject to a $200 administration charge.
Registration fees for registrations cancelled 7 days or less before
the Event must be paid in full. Substitutions are welcome at any
time.

Avoid Visa Delays - Book Now

Delegates requiring visas should contact the hotel they wish to
stay at directly, as soon as possible.
Visas for non-GCC nationals may take several weeks to process.
All registrations are subject to acceptance by IIR which will be
confirmed to you in writing.
Due to unforeseen circumstances, the programme may change and IIR reserves the right to alter
the venue and/or speakers.

Event Venue:
Dusit Thani Hotel, Dubai, UAE
Tel: 971-4-3433333
Accommodation Details
We highly recommend you secure your room reservation at the
earliest to avoid last minute inconvenience. You can contact
the IIR Hospitality Desk for assistance on:
Tel: +971-4-4072693
Fax: +971-4-4072517
Email: hospitality@iirme.com
Copyright I.I.R. HOLDINGS B.V.

SH/ST FN FINANCE

LR

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