Subscribe for Course Updates

Be the first to know when new training courses are scheduled or dates are updated.

Verification code Click image to refresh

You can unsubscribe at any time • training@fdc-k.org

Chat with our consultants

IFRS 9 for Banks and Other Financial Institutions Training Course

Online Training Download PDF
How to Register Click View Schedule for your preferred location, select your training dates, then register as an individual, group, or online participant. You will receive an invitation letter and invoice promptly after submission.
Training Locations Kenya (Nairobi, Mombasa, Malindi, Kisumu, Nakuru, Nanyuki) · Tanzania (Dodoma, Zanzibar, Dar es Salaam) · Dubai UAE · South Africa (Pretoria, Cape Town) · Istanbul · Accra · Banjul more ▾
Groups & Payment Groups of 5+ receive one complimentary place — see group rates. Payment due at least 1 month before (Europe & Asia) or 2 weeks before (Africa programs).
Upcoming Training Schedules 16 locations
Location Duration Next Start Date Dates Available Action
Nairobi, Kenya 5 days Aug 10, 2026 100 dates
Accra, Ghana 5 days Aug 17, 2026 30 dates
Addis Ababa, Ethiopia 5 days Sep 7, 2026 31 dates
Cape Town, South Africa 5 days Aug 17, 2026 52 dates
Dar es Salaam, Tanzania 5 days Aug 17, 2026 26 dates
Dubai, UAE 5 days Aug 10, 2026 51 dates
Guangzhou, China 5 days Aug 24, 2026 2 dates
Istanbul, Turkey 5 days Aug 10, 2026 16 dates
Kampala, Uganda 5 days Oct 26, 2026 30 dates
Kigali, Rwanda 5 days Aug 10, 2026 52 dates
Kuala Lumpur, Malaysia 5 days Aug 10, 2026 32 dates
Mombasa, Kenya 5 days Aug 17, 2026 50 dates
Pretoria, South Africa 5 days Aug 10, 2026 51 dates
Shenzhen, China 5 days Sep 21, 2026 2 dates
Singapore 5 days Aug 17, 2026 31 dates
Zanzibar, Tanzania 5 days Oct 26, 2026 16 dates

IFRS 9 for Banks and Other Financial Institutions Training Course

The implementation of International Financial Reporting Standard 9 (IFRS 9) has fundamentally transformed financial reporting, credit risk management, impairment assessment, and financial instrument accounting for banks and other financial institutions worldwide. IFRS 9 introduces a forward-looking Expected Credit Loss (ECL) model, replacing the incurred loss approach under IAS 39, and requires financial institutions to strengthen their risk management frameworks, credit assessment methodologies, provisioning processes, and financial reporting systems. As regulatory scrutiny and stakeholder expectations continue to increase, financial institutions must develop robust capabilities to ensure full compliance with IFRS 9 requirements while enhancing transparency, accuracy, and consistency in financial reporting.

This comprehensive training course provides participants with practical knowledge and technical expertise in IFRS 9 classification and measurement, expected credit loss modeling, impairment calculations, staging assessments, hedge accounting, governance frameworks, and disclosure requirements. Participants will gain a thorough understanding of how IFRS 9 affects financial statements, capital adequacy, risk management practices, regulatory compliance, and strategic decision-making within banking and financial institutions. The course incorporates international best practices, regulatory expectations, and practical implementation approaches used by leading financial organizations.

As financial institutions continue to face evolving credit risks, economic uncertainties, and regulatory challenges, the need for professionals with strong IFRS 9 competencies has become increasingly important. This course emphasizes the integration of accounting, finance, risk management, data analytics, and governance processes to support effective IFRS 9 implementation. Participants will learn how to design ECL models, evaluate significant increases in credit risk, apply staging methodologies, manage model validation processes, and enhance governance and compliance frameworks across their organizations.

Through practical exercises, impairment calculations, financial reporting simulations, case studies, model validation workshops, and interactive discussions, participants will strengthen their ability to implement, manage, monitor, and optimize IFRS 9 compliance programs. Upon successful completion, participants will be equipped to support financial reporting excellence, improve risk management practices, strengthen regulatory compliance, and enhance organizational decision-making in accordance with IFRS 9 requirements.

Course Objectives

1.     Understand the principles and requirements of IFRS 9.

2.     Strengthen knowledge of classification and measurement of financial instruments.

3.     Develop competencies in Expected Credit Loss (ECL) modeling.

4.     Improve impairment assessment and staging methodologies.

5.     Enhance financial reporting and disclosure practices.

6.     Strengthen governance and compliance frameworks for IFRS 9.

7.     Improve integration between risk management and accounting functions.

8.     Develop model validation and monitoring capabilities.

9.     Enhance regulatory reporting and audit preparedness.

10.  Promote effective implementation of IFRS 9 across financial institutions.

Organization Benefits

1.     Improved compliance with IFRS 9 requirements.

2.     Enhanced accuracy of financial reporting and disclosures.

3.     Strengthened credit risk management frameworks.

4.     Improved Expected Credit Loss estimation processes.

5.     Better integration of finance and risk management functions.

6.     Enhanced governance and internal control systems.

7.     Improved regulatory compliance and audit readiness.

8.     Increased transparency and stakeholder confidence.

9.     Reduced financial reporting risks and inconsistencies.

10.  Strengthened institutional resilience and financial performance.

Target Participants

·       Chief Financial Officers

·       Finance Managers

·       Financial Controllers

·       Risk Managers

·       Credit Risk Analysts

·       Internal Auditors

·       External Auditors

·       Compliance Officers

·       Regulatory Reporting Specialists

·       Treasury Managers

·       Financial Analysts

·       Banking Supervisors

·       Accountants in Financial Institutions

·       IFRS Implementation Teams

·       Banking and Finance Professionals

Course Outline

Module 1: IFRS 9 Framework and Financial Instruments Classification

·       Overview of IFRS 9 principles and objectives

·       Key differences between IAS 39 and IFRS 9

·       Classification of financial assets and liabilities

·       Business model assessment requirements

·       SPPI (Solely Payments of Principal and Interest) testing

·       Case Study: Financial asset classification in a commercial bank

Module 2: Expected Credit Loss (ECL) Modeling and Impairment

·       Introduction to Expected Credit Loss methodology

·       Components of ECL: PD, LGD, and EAD

·       Forward-looking information and macroeconomic scenarios

·       Lifetime versus 12-month expected credit losses

·       Building and validating ECL models

·       Case Study: Developing an ECL model for loan portfolios

Module 3: Credit Risk Staging and Significant Increase in Credit Risk

·       Three-stage impairment framework

·       Determining significant increase in credit risk (SICR)

·       Credit risk indicators and assessment criteria

·       Stage transfers and portfolio monitoring

·       Treatment of defaulted and credit-impaired assets

·       Case Study: Portfolio staging and impairment assessment

Module 4: Hedge Accounting and Financial Reporting Requirements

·       Hedge accounting principles under IFRS 9

·       Risk management alignment and hedge effectiveness

·       Accounting treatment for hedging instruments

·       Financial statement presentation requirements

·       Disclosure and reporting obligations

·       Case Study: Hedge accounting application in financial institutions

Module 5: Governance, Validation, and Regulatory Compliance

·       Governance frameworks for IFRS 9 implementation

·       Model risk management and validation

·       Internal controls and compliance monitoring

·       Audit considerations and regulatory expectations

·       Documentation and policy development

·       Case Study: Strengthening IFRS 9 governance and controls

Module 6: IFRS 9 Implementation Challenges and Best Practices

·       Common implementation challenges and solutions

·       Data management and system integration requirements

·       Stress testing and scenario analysis

·       Continuous model monitoring and recalibration

·       Future developments and emerging regulatory expectations

·       Case Study: Successful IFRS 9 implementation in a financial institution

General Information

1.     Customized Training: All our courses can be tailored to meet the specific needs of participants.

2.     Language Proficiency: Participants should have a good command of the English language.

3.     Comprehensive Learning: Our training includes well-structured presentations, practical exercises, web-based tutorials, and collaborative group work. Our facilitators are seasoned experts with over a decade of experience.

4.     Certification: Upon successful completion of training, participants will receive a certificate from Foscore Development Center (FDC-K).

5.     Training Locations: Training sessions are conducted at Foscore Development Center (FDC-K) centers. We also offer options for in-house and online training, customized to the client's schedule.

6.     Flexible Duration: Course durations are adaptable, and content can be adjusted to fit the required number of days.

7.     Onsite Training Inclusions: The course fee for onsite training covers facilitation, training materials, two coffee breaks, a buffet lunch, and a Certificate of Successful Completion. Participants are responsible for their travel expenses, airport transfers, visa applications, dinners, health/accident insurance, and personal expenses.

8.     Additional Services: Accommodation, pickup services, freight booking, and visa processing arrangements are available upon request at discounted rates.

9.     Equipment: Tablets and laptops can be provided to participants at an additional cost.

10.  Post-Training Support: We offer one year of free consultation and coaching after the course.

11.  Group Discounts: Register as a group of more than two and enjoy a discount ranging from 10% to 50%.

12.  Payment Terms: Payment should be made before the commencement of the training or as mutually agreed upon, to the Foscore Development Center account. This ensures better preparation for your training.

13.  Contact Us: For any inquiries, please reach out to us at training@fdc-k.org or call us at +254712260031.

14.  Website: Visit our website at www.fdc-k.org for more information.

 

 

Explore:

M&E Research & Data Analysis GIS & Remote Sensing ICT Skills Humanitarian Agriculture Business & Governance All Courses Download Training Calendar (PDF) Virtual / Online Training Courses Contact Us Subscribe Group Rates Gallery Trainer Consultancy

Ready to advance your career?

Join thousands of professionals from 30+ countries trained by FDC — classroom sessions across Africa, Middle East & Asia.

Browse All Courses Get Course Updates

Enquire

Captcha code Click image to refresh

training@fdc-k.org • +254 712 260 031 • Nairobi, Kenya