IFRS 9 Impairment (ECL) Workshop (2 Days)

IFRS 9 Impairment Workshop delivers comprehensive, in-depth training focused on Expected Credit Loss (ECL) modelling under the IFRS 9 framework. While many institutions have implemented ECL models, a significant number still lack the sophistication needed to produce robust, realistic, and regulatory-aligned outcomes. This workshop directly addresses those challenges, helping you elevate the quality of your impairment modelling.

IFRS 9 introduced a forward-looking impairment model, replacing the incurred loss approach and requiring earlier credit risk recognition. This shift presents ongoing challenges, particularly amid macroeconomic disruptions such as inflation, oil and gas price volatility, tariffs, and geopolitical tensions. Public sector entities now face similar demands under IPSAS 41, further broadening the relevance of ECL modelling.

Through a hands-on approach, participants will explore practical modelling techniques, transitional hurdles, and enhancement strategies. The course covers various ECL methodologies, comparing their strengths and limitations. You’ll learn to reassess key assumptions, such as Significant Increase in Credit Risk (SICR), refine macroeconomic overlays, & align your models with the expectations of regulators, accounting boards, and stakeholders.

IFRS 9 Impairment Workshop equips you with the practical tools to enhance your ECL framework, covering PD/LGD estimation, scenario-based overlays, model validation, and governance best practices.